An auditor will ordinarily examine invoices from lawyers primarily in order to

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Auditors examine invoices from lawyers primarily to identify possible unasserted litigation, claims, and assessments. This helps to determine whether there are any contingent liabilities that are not reflected in the financial statements, which can have a material effect on the company's financial position. While invoices from lawyers can also help to substantiate accruals for legal expenses, this is not typically the primary reason for examining them. Additionally, assessing the legal ramifications of litigation in progress is generally the responsibility of the company's legal department or outside counsel, not the auditor.

An Auditor Will Ordinarily Examine Invoices from Lawyers Primarily in Order