Management of Cooper Industries (a non-issuer) has identifed, evaluated and accounted for various issues related to litigation, claims and assessments. Lauren, auditor and CPA, would like to obtain further corroboration of the information provided by management and would like management to send a letter of audit inquiry to the external lawyer for Cooper Industries.However she is not sure about what she should do since the entity's in-house legal counsel has the primary responsibilty for the entity's litigation.Is she required to send a separate letter to the in-house counsel legal team? If she sends the letter to the in-house team, is she still required to send a legal letter to external counsel? HINT: Audit evidence about a specific item of the audit.