Q25

Which of the following statements is correct concerning an auditors use of the work of an actuary in assessing a clients pension obligations?

	A.	The actuary must be an internal specialist with a continuing relationship with the auditing firm.
	B.	The reasonableness of the actuarys assumptions is strictly the auditors responsibility.
	C.	The auditor is required to understand the objectives and scope of the actuarys work.
	D.	The client is required to consent to the auditors use of the actuarys work.