m. Indicate, using the letters C (client), A (auditors), and AT (attorney) which party is responsible for each of the following duties relating to letters of inquiry of attorneys. Each statement is associated with only one party. 1. Respond directly to auditors' initial inquiries regarding litigation, claims, and assessments 2. Initiate request for attorney letter. 3. Respond to attorney letter. 4. Provide initial description and evaluation of litigation, claims, and assessments 5. Request attorney letter. 6. Perform various procedures relating to litigation, claims, and assessments. 7. Identify whether client's views expressed in the attorney letter are appropriate. 8. Party the attorney informs if an unasserted claim must be disclosed