Final answer:
The auditor's consideration in a threatened but not yet gone to trial material litigation does not include confirming the amount claimed by the harmed party.
Step-by-step explanation:
The subject of this question falls under the category of Business.
Answer:
When considering a matter of material litigation that is threatened but has not gone to trial, the auditor will not confirm with the harmed party regarding the amount that will be claimed. This is because the harmed party's claim has not yet been substantiated through the legal process and the amount determined is uncertain at this stage.
Therefore, option c. Confirming with the harmed party regarding the amount that will be claimed is not part of the auditor's consideration in this scenario.