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B is corrent because the lawyer is ordinarily required to inform management of such unasserted claims, but the lawyer is not required to inform the auditor; thus, it is particularly important for the auditors to obtain assurance from management that such unasserted claims have been disclosed.
A is incorrect because the information obtained from the lawyer is more specific in that it relates to the specific litigation against the client, and not in general about the lawyer’s philosophy of defending litigation.
C is incorrect because auditors will not ordinarily be able to inspect legal documents in the possession of the client’s lawyer.
D is incorrect because the lawyer does not have the necessary accounting expertise to know whether litigation, claims, and assessments have been properly recorded in the financial statements.