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A is corrent because the specialist is only referred to when that report directly relates to a matter resulting in modification of the report—here an important subsequent event. It might also involve a case in which a specialist’s valuation differs from management’s valuation.
B is incorrect because when a specialist’s findings result in suggestions to management, this is not a reason to refer to the specialist in the auditor’s report.
C is incorrect because such corroboration of management’s assertions is not included in an audit report.
D is incorrect because a specialist is not referred to in an audit report to suggest a more thorough audit.