An auditor who uses the work of a specialist may refer to the specialist in the auditor's report if the
a. Auditor believes that the specialist's findings are reasonable in the circumstances.
b. Specialist's findings support the related assertions in the financial statements.
c. Auditor modifies the report opinion because of the difference between the client's and the specialist's valuations of an asset.
d. Specialist's findings provide the auditor with greater assurance of reliability about management's representations.
Answer: C
CPA Exam
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