Which of the following would ordinarily not be performed in the auditors' examination of litigation,claims,and assessments?
A) Inquire of client management with respect to litigation, claims, and assessment.
B) Examine documentary evidence maintained by the client with respect to litigation, claims, and assessments.
C) Read minutes of meetings of stockholders, directors, and appropriate committees.
D) Confirm litigation, claims, and assessments with parties bringing suit or action against the client.

Question

Quizplus · Accepted Answer

It is not ordinarily required for the auditor to confirm litigation, claims, and assessments with parties bringing suit or action against the client. This is because such communication could be seen as interfering with the legal process or creating unnecessary legal exposure for the client. The auditor would typically rely on other audit procedures such as inquiry and examination of documentary evidence maintained by the client.

Which of the Following Would Ordinarily Not Be Performed in the Auditors