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The auditor is responsible for assessing the need for a specialist. Who is the specialist employed by? The audit firm The client Investors The PCAOB

The auditor is responsible for assessing the need for a specialist. Who is the specialist employed by?

The audit firm

The client

Investors

The PCAOB

What should the auditor consider when using the work of the internal audit function?

The IA's expertise

The need for a specialist

The investor base

If the entity's CFO performed the audit

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