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38Acontingentliabilityispotentialfutureobligationtoanoutsidepartyforanunknownamountresultingfromactivitiesthathavealreadytakenplace.Reviewtheminutesofdirectors’andstockholders’meetingsforindicationsoflawsuits.Alistincluding(1)pendingthreatenedlitigationand(2)assertedorunassertedclaimsorassessmentswithwhichtheattorneyhashadinvolvement.Astatementinformingtheattorneyoftheattorney’sresponsibilitytoinformmanagementoflegalmattersrequiringdisclosureinthefinancialstatementsandtoresponddirectlytotheauditor.Arequestfortheidentificationofanyunlistedpendingorthreatenedlegalactionorastatementthattheclient’slistiscomplete.ThosethathavenodirecteffectonthefinancialstatementsbutforwhichdisclosureisadvisableDeclarationofbankruptcybyacustomerwithanaccountsreceivablebalance.Settlementofalitigationatanamountdifferentfromtheamountrecordedonthebooks，大小：122 KB