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C is corrent because an auditor should obtain an understanding of the nature of the work performed by the specialist, including the objectives and scope. The auditor should also understand the specialist’s relationship to the client, the methods or assumptions used (including a comparison with the preceding period), the appropriateness of using the specialist’s work, and the form and content of the specialist’s findings.
A is incorrect because the reasonableness of the actuary’s assumptions is primarily the responsibility of the actuary, although as indicated, an auditor must consider them.
B is incorrect because the auditor may use the work of an actuary who has a relationship with the client.
D is incorrect because such client consent is not required.