In using the work of a specialist, an auditor may refer to the specialist in the auditor's report if, as a result of the specialist's findings, the auditor: Question 15 options: Becomes aware of conditions causing substantial doubt about the entity's ability to continue as a going-concern. Desires to disclose the specialist's findings, which imply that a more thorough audit was performed. Is able to corroborate another specialist's earlier findings that were consistent with management's representations. Discovers significant deficiencies in the design of the entity's internal control structure that management has not corrected