Final answer:
The engagement letter prepared by the auditor is most likely to include 'Services to be provided in addition to the audit,' which outlines terms and expectations, not operational details like draft account confirmations or lawyer lists.
Step-by-step explanation:
Among the options provided, the item most likely included in the engagement letter prepared by the auditor is 'd. Services to be provided in addition to the audit'. The engagement letter is a formal document that outlines the auditor's scope of work, responsibilities, and the terms of the audit engagement. It serves as a contract between the auditor and the client, establishing expectations and deliverables. The letter generally includes details such as the objectives and scope of the audit, the auditor's responsibilities, the management's responsibilities, the form of any reports or other communication of results, and the fee structure. It would not include operational details like draft account confirmations or lists of lawyers, as these are part of the audit procedures, not the engagement terms.