From the list below,select the procedures that an auditor would use to test for contingent liabilities.
a.Inquire of SEC officials regarding reported violations by the client that create claims.
b.Read the client's contracts,loan agreements,leases,and other documents.
c.Read the client's minutes of meetings of shareholders,directors,and committees.
d.Request a representation letter from all the client's employees.
e.Read the legal briefs of all suits filed against the client's competitors.
f.Request the client's management to prepare a letter of inquiry to the client's attorney regarding pending litigation against the client.
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