substantive procedures for litigation

See page 116 of the notes – litigation is one of the audit areas that you should confidently be able to refer to obtaining written representation.

Again,if you haven’t come across this already, it’s something for which you should be able to think up some commonsense ideas. For example, given that litigation essentially means legal dispute, who better than the client’s legal advisor to provide audit evidence to the auditor directly.

If you skim read paras A21-A24 you’ll get the idea:
https://www.frc.org.uk/getattachment/75e03edb-2692-443d-99d3-3cca2763477b/ISA-(UK)-501.pdf