Shortly before the conclusion of the audit, the auditor obtains letters from the clients attorney(s). The primary reason for doing so is to obtain:

A. information about potential unrecorded legal fees owed to the attorney(s) as of year-end.

B. information about litigation, claims, and assessments against the client that were settled during the period under audit.

C. corroboration of information provided by client management supporting the year-end balance in the legal services expense account.

D. information about litigation, claims, and assessments against the client that were settled during the subsequent-events period.

E. corroboration of information provided by client management regarding pending or threatened litigation, claims, and assessments against the client.