Which of the following procedures might be useful in discovering a contingent liability for a lawsuit that management is intentionally neglecting to disclose?

a. Inquiries (orally and in writing) of management.
b. Analyzing legal expense and review invoices and statements from outside legal counsel.
c. Reviewing current and previous years’ internal revenue agent reports.
d. Obtaining a letter of representation from management that it is aware of no undisclosed contingent liabilities.