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D is corrent because an auditor only refers to a specialist when that specialist’s findings do not support the related assertions in the financial statements—here valuation of an asset.
A is incorrect because the specialist’s findings are only referred to when they differ from management’s representations. 
B is incorrect because the specialist is not referred to simply because they seem reasonable or when they support the assertions in the financial statements (as being presented by management).
B is incorrect because the specialist is not referred to simply because they seem reasonable or when they support the assertions in the financial statements (as being presented by management).