If a Lawyer Refuses to Furnish Corroborating Information Regarding Litigation

question 54

Multiple Choice

If a lawyer refuses to furnish corroborating information regarding litigation, claims, and assessments, the auditor should

• A) Honor the confidentiality of the client-lawyer relationship.
• B) Consider the refusal to be a scope limitation.
• C) Seek to obtain the corroborating information from management.
• D) Disclose this fact in a footnote to the financial statements.

---

Definitions:

Oval Window

A membrane-covered opening that leads from the middle ear to the inner ear, playing a crucial role in the process of hearing.

Photoreceptors

Specialized cells in the retina of the eye that respond to light, enabling vision.

Retina

A layer of tissue located at the back of the eye, containing cells that are sensitive to light and trigger nerve impulses that pass via the optic nerve to the brain.

Rhodopsin

A light-sensitive pigment found in the rod cells of the retina, crucial for low-light vision.