When viewing an audit one has to look at everyone's responsibilities. The responsibilities of client management are to (1) respond to the auditors inquiries regarding litigation, claims, and assessments; (2) provide the auditor with a description and evaluation of litigation, claims, and assessments; and, (3) request the attorney letter for the auditor. The responsibilities of the auditor are to (1) inquire of the client regarding the existence of litigation, claims, and assessments; (2) perform various audit procedures regarding litigation, claims, and assessments; and, (3) initiate the request for the attorney letter.

What are the responsibilities of the attorney?