B is corrent because when issuing an unmodified opinion, the auditor should not refer to the work or findings of the specialist. When an auditor decides to modify the audit opinion as a result of the report or findings of the specialist, reference to and identification of the specialist may be made in the auditor’s report if the auditor believes such reference will facilitate understanding.
A is incorrect because when a qualified opinion is being issued due to the specialist’s findings the specialist ordinarily will be referenced.
C is incorrect when an adverse opinion is being issued due to the specialist’s findings the specialist ordinarily will be referenced.
D is incorrect because when a disclaimer is being issued due to the specialist’s findings the specialist ordinarily will be referenced.
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