[14] In using the work of an auditor's external specialist, an agreement should exist between the auditor and the specialist as to the nature of the specialist's work. This agreement most likely should include A. A statement that the specialist assumes no responsibility to update the specialist's report for future events or circumstances. B. The conditions under which a division of responsibility may be necessary C. The applicability ct the same confidentiality requirements to the auditor and the specialist D. The auditor's disclaimer as to whether the specialist's findings corroborate the representations in the financial statements