Q14

1. An auditor referred to the findings of an auditors external specialist in the auditors report. This may be an appropriate reporting practice if the

   	A.	Auditor, as a result of the specialists findings, decides to indicate a division of responsibility with the specialist for the audit opinion.
   	B.	Auditor is not familiar with the professional certification, personal reputation, or particular competence of the specialist.
   	C.	Auditor, as a result of the specialists findings, adds a paragraph emphasizing a matter regarding the financial statements.
   	D.	Auditors report contains a qualified opinion.