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D is corrent because the letter of audit inquiry will not be limited to references concerning only pending or threatened litigation. Such a letter will seek information on claims, litigation, assessments, and unasserted claims, as well as on pending or threatened litigation.
A is incorrect because such a letter is used for both SEC and non-SEC reporting firms.
B is incorrect because such a letter is the auditor’s primary means of obtaining corroboration of the information originally obtained from management concerning litigations, claims, and assessments.
C is incorrect because such an inquiry will be sent to the attorney regardless of whether he has resigned.