In using the work of a specialist, an auditor referred to the specialist's findings in the auditor's report. This would be an appropriate reporting practice if the O Client is not familiar with the professional certification, personal reputation, or particular competence of the specialist. Auditor, as a result of the specialist's findings, adds an explanatory paragraph emphasizing a matter regarding the financial statements. O Client understands the corroborative use of the specialist's findings in relation to the representations in the financial statements. O Auditor, as a result of the specialist's findings, decides to indicate a division of responsibility with the specialist. 13