The answer is reviewing the response from the client's lawyer to a letter of audit inquiry.
While the written representation letter from management is an important document that provides the auditor with management's assertions about the completeness and accuracy of financial statements, it is not the primary method for corroborating information on litigation, claims, and assessments. This letter is more about management's acknowledgment of its responsibilities and assertions.
This is the primary method auditors use to corroborate information on litigation, claims, and assessments. The lawyer's response provides an independent confirmation of the status and potential financial impact of legal matters affecting the client. It is a direct source of information from the legal experts involved in the cases.
Examining legal invoices can provide some insight into the nature and extent of legal services rendered, but it does not directly corroborate the details of litigation, claims, and assessments. It is more of a supplementary procedure.
Verifying attorney-client privilege is not a method for corroborating information on litigation, claims, and assessments. It is a legal concept that protects the confidentiality of communications between a client and their attorney. Interviews might provide context but are not a primary method for corroboration.