Reference in a group engagement partner's report to the fact that part of the audit was

performed by another auditor most likely would be an indication of the:

A$.$ Divided responsibility between the auditors who conducted the audits of the

components of the overall financial statements.

B$.$ Lack of materiality of the portion of the financial statements audited by the other

auditor.

C$.$ Group engagement partner's recognition of the component auditor's competence,

reputation, and professional certification.

D$.$ Different opinions the auditors are expressing on the components of the financial

statements that each audited.