The auditor's report should not refer to the specialist unless the specialist's report results in a modification of the audit opinion.

Question

Quizplus · Accepted Answer

The auditor's report should not refer to the specialist unless the specialist's report results in a modification of the audit opinion. This is because the specialist's report does not affect the audit opinion unless it results in a modification. Therefore, it is only necessary to refer to the specialist's report if it has an impact on the audit opinion.

The Auditor's Report Should Not Refer to the Specialist Unless