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B is corrent because an auditor who accepts an engagement and does not possess sufficient industry expertise should attempt to obtain knowledge of the matters that relate to the nature of the entity’s business organization and its operating characteristics.
A is incorrect because audit expertise rather than financial expertise is required. Presumably, the auditor will be able to obtain competence with respect to the industry of the business entity.
C is incorrect because audit opinions are not qualified or disclaimed due to lack of capability of the auditor. If the auditor does not have the competence to undertake the engagement, the auditor should decline the engagement.
D is incorrect because there is no requirement to refer a substantial portion of the audit to another auditor.