Which of the following is an audit procedure that auditors most likely would perform concerning litigation, claims, and assessments?

a) Request client's attorney to evaluate whether the clien's pending litigation claims ans assessments indicate a going concern problem

b) Examine the legal documents in the client's attorney possesion concerning litigation, claims, and assessments to which the attorney has devoted substantive attention

c) Discuss with management its policies and procedures adopted for evaluating and accounting for litigation, claims, and assessments

d) Confirm directly with the client's attorney that all litigation, claims, and assessments have been recorded or disclosed in the financial statements