When auditorclient disputes arise during an audit engagement, another accounting firm is sometimes retained by the client

Question:

When auditor–client disputes arise during an audit engagement, another accounting firm is sometimes retained by the client and/or the existing auditor to provide an objective report on the issue at the center of the dispute as happened during Deloitte’s 1997 audit of Livent. Discuss an accounting firm’s responsibilities when it is retained to issue such a report.