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C is corrent because the auditor is concerned with obtaining from the client’s lawyer corroborating evidence concerning information furnished by management regarding litigation, claims, and assessments. The resignation of the client’s lawyer may indicate the development of a conflict between the client and the lawyer regarding undisclosed unasserted claims. Accordingly, the auditor should inquire as to the nature of the lawyer’s resignation.
A is incorrect because the auditor should consider the need for further inquiry but need not begin a completely new examination of contingent liabilities.
B is incorrect because the auditor should consider the need for further inquiry but need not issue an adverse opinion.
D is incorrect because the attorney issued a letter indicating no significant disagreements with the client’s assessment of contingent liabilities.