The Primary Reason an Auditor Asks That Enquiry Letters Be

The primary reason an auditor asks that enquiry letters be sent to a client's lawyers is to provide the auditor with

A) The probable outcome of asserted claims and pending or threatened litigation.
B) Corroboration of the information furnished by management about litigation, claims, and assessments.
C) The lawyer's opinion of the client's historical experiences in recent similar litigation.
D) A description and evaluation of litigation, claims, and assessments that existed at the balance sheet date.