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| An auditor intends to use the work of an actuary who has a relationship with the client. Under these circumstances, the auditor A. Is required to disclose the contractual relationship in the auditor’s report. B. Should assess the risk that the actuary’s objectivity might be impaired. C. Is not permitted to rely on the actuary because of a lack of independence. D. Should communicate this matter to the audit committee as a significant deficiency. |