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C is corrent because such reference is appropriate only when a report modification is being made as a result of the report or findings of the specialist.
A is incorrect because the expression of an unmodified opinion should not refer to the findings of the specialist, as this may be construed as a qualification of the opinion or a division of responsibility.
B is incorrect because the thoroughness of the audit is not expressed in such a manner. The thoroughness of the audit is determined by whether the examination was made in accordance with GAAS as referred to in the scope paragraph.
D is incorrect because a division of responsibility (as defined in the standards) involves other auditors, not a specialist.