An auditor is in the process of identifying any pending litigation claims against the client that might require disclosure in the audited financial statements. Which of the following steps should the auditor take first to acquire information regarding litigation?

a) Inquire about and discuss any potential litigation with management.
b) Send a letter of inquiry to the client's legal counsel.
c) Request that management mail a letter of inquiry to the client's legal counsel.
d) Examine contracts for potential violations.