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Auditing and Attestation

?

An auditor who uses the work of a specialist may refer to
and identify the specialist in the auditorâ€™s report if the

Specialist is also considered to be a related party.
Auditor indicates a division of responsibility related
to the work of the specialist.
Specialistâ€™s work provides the auditor greater assurance
of reliability.
Auditor expresses an â€œexcept forâ€ qualified opinion or
an adverse opinion related to the work of the specialist.

Correct - Your answer is correct.

Wrong - Your answer is wrong.

Detailed Answer

(d) The auditor may refer to the specialist only when the
specialistâ€™s work affects the auditorâ€™s opinion.

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