Question 23 1.67 Higgs, CPA, is the lead auditor for consolidated financial statements and is using a qualified report of another auditor. Higgs does not consider the qualification material relative to the consolidated financial statements and Higgs is willing to accept responsibility for the work of the other auditor. What recognition, if any, must Higgs make in his report to the report of the other audit? She must include the other auditor's report with his report and give an explanation of its significance. She need make no reference. She must refer to the qualification of the other auditor and qualify his report likewise. She must include the other auditor's report with his report but need not qualify his report