Final answer:
The standard inquiry to a client's attorney should be on the auditor's stationery and signed by an audit partner
(option C), following the conventional professional standards of legal and auditing professions to ensure the formality and authenticity of the communication.
Step-by-step explanation:
The standard inquiry to the client's attorney regarding the financial statements being audited is typically prepared on the auditor's stationery and signed by an audit partner. This process is a part of the audit evidence-gathering procedures and is known as the attorney letter, a confirmation sent to the client's lawyers. The purpose of this letter is to provide the auditors with information about legal matters that might have a financial impact on the financial statements. The appropriate format for such a communication is a formal letter, which should be aligned with the strict and conventional professional standards of both the legal and auditing professions.
These standards stipulate the use of official letterhead to ensure the formality and authenticity of the communication. The signature of the audit partner is essential, as it denotes the request is coming from a member of the audit team, with the authority to make such an inquiry. Legal English is designed to be consistent and formal, minimizing any possibility of misunderstanding or ambiguity, which is why adherence to these details in documentation is critical in legal and auditing activities.