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 A. Auditor, as a result of the specialist's findings, adds an explanatory paragraph emphasizing a matter regarding the financial statements. OB. Client understands the auditor's corroborative use of the specialist's findings in relation to the representations in the financial statements, OC.Client is not familiar with the professional certification, personal reputation, or particular competence of the specialist. OD. Auditor, as a result of the specialist's findings, decides to indicate a division of responsibility with the specialist Question #6 An auditor is completing his audit planning for a new client and has perceived the client as being a "high risk" auditee. This determination has resulted in the auditor using a relatively high rate in determining preliminary materiality levels. The auditor's response in planning this engagement is correct. A. True B. False