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| In using the work of a specialist, an understanding should exist among the auditor, the client, and the specialist as to the nature of the work to be performed by the specialist. Preferably, the understanding should be documented and would include all of the following except A. A statement that the methods or assumptions to be used are not inconsistent with those used by the client. B. The objectives and scope of the specialist’s work. C. The specialist’s understanding of the auditor’s corroborative use of the specialist’s findings in relation to the representations in the financial statements. D. The specialist’s representations as to his relationship, if any, to the client. |