Proposed statement on auditing standards : Inquiry of a client\u27s lawyer concerning litigation, claims, and assessments;Inquiry of a client\u27s lawyer concerning litigation, claims, and assessments; Exposure draft (American Institute of Certified Public Accountants), 1975, Oct. 24

This Statement provides guidance on the procedures an independent auditor should consider when he is performing an examination in accordance with generally accepted auditing standards to identify litigation, claims, and assessments and to satisfy himself as to the financial accounting and reporting for such matters.https://egrove.olemiss.edu/aicpa_sop/1355/thumbnail.jp