Q1

An auditor who uses the work of an auditors external specialist may refer to and identify the specialist in the auditors report if the

	A.	Specialists work provides the auditor greater assurance of reliability.
	B.	Auditor expresses a qualified opinion or an adverse opinion related to the work of the specialist.
	C.	Specialist is managements specialist.
	D.	Auditor indicates a division of responsibility related to the work of the specialist.