Which of the following is not an audit procedure that the independent auditor would perform with respect to litigation, claims, and assessments in audit procedures for subsequent events and contingent liabilities? Multiple Choice Confirm directly with the entity's lawyer that all claims have been recorded in the financial statements. O Obtain a legal letter O Obtain a written representation from management that all litigation, asserted and unasserted claims, and assessments have been disclosed. O Inquire of and discuss with management the policies and procedures adopted for identifying, evaluating, and accounting for litigation, claims, and assessments