In Using the Work of a Specialist, an Auditor Referred

question 543

Multiple Choice

In using the work of a specialist, an auditor referred to the specialist's findings in the auditor's report. This would be an appropriate reporting practice if the:

• A) Client is not familiar with the professional certification, personal reputation, or particular competence of the specialist.
• B) Auditor, as a result of the specialist's findings, adds an explanatory paragraph emphasizing a matter regarding the financial statements.
• C) Auditor understands the form and content of the specialist's findings in relation to the representations in the financial statements.
• D) Auditor, as a result of the specialist's findings, decides to indicate a division of responsibility with the specialist.

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Definitions:

Characteristic Symbol

A symbol or notation used to represent a specific property or characteristic in mathematical, scientific, or technical contexts.

Position

Refers to the location of an element or feature in a manufactured part, often defined in terms of coordinates or relation to other features.

Actual Size

Actual size refers to the true dimensions of an object or part, without any allowances, tolerances, or scaling applied.

Size Limits

Refers to the maximum and minimum dimensions allowable for a manufacturing part or material.