Final answer:
A legal letter, especially in an audit context, typically requests information from attorneys on any unasserted claims where their opinion differs from management's evaluation, to help in assessing potential liabilities.
Step-by-step explanation:
In the context of legal letters, particularly those related to audits and financial statement presentations, such letters often request information from attorneys that have been involved with the entity during the fiscal period. The correct answer to the question of what is generally requested in a legal letter is a, a request that the attorney comment on unasserted claims where his or her views differ from management's evaluation. This helps the auditors gain an understanding of any potential liabilities that could affect the fair presentation of the financial statements. However, attorneys are not responsible for the fair presentation of unasserted claims in the entity's financial statements - that responsibility lies with the management of the company. Requests for lists of all attorneys that performed work during the year, or copies of all invoices, are not typically the purpose of such letters in the audit context.