An audit client will often use a specialist to assist in the valuation of selected as- sets and liabilities. Which of the following is an accurate description of the audi- tor's responsibilities for evaluating the work of a specialist? 

a. The auditor must gather evidence that pertains to both the competence and in- dependence of the specialist. 

b. The auditor must evaluate the reasonableness of the specialist's evidence even if the specialist is certified. 

c. The auditor must test the underlying information on which the specialist develops the estimates in order to determine the reliability of the information. 

d. The auditor should evaluate the assumptions made by the specialist to deter- mine the reasonableness of the assumptions and the effect on the estimates developed. 

e. All of the above should be performed.