Which of the following procedures is the auditor least likely to perform when an auditor decides to use the work of an auditor's specialist as audit evidence?

a. Obtain knowledge of the specialist's qualifications. b. Refer to the auditor's specialist in the audit report to indicate a division of responsibility. c. Review the working papers of the auditor's specialist. d. Inquire of the entity and the auditor's specialist about any known interests that the entity has with the auditor's external specialist that may affect that specialist's objectivity.