An auditor of a nonissuer intends to reference the work of an auditor's external specialist in the audit report because the reference was relevant to understanding a modification to the auditor's opinion. In this case, the auditor should indicate in the report that:

A$.$

The specialist was responsible for evaluating an item material to the financial statements.

B$.$

The reference to the auditor's external specialist does not reduce the auditor's responsibility for that opinion.

C$.$

The specialist had been employed by the client.

D$.$

The auditor planned and evaluated the adequacy of the specialist's work.