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CPA - Certified Public Accountant
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:
Client is not familiar with the professional certification, personal reputation, or particular competence of the specialist.
Auditor, as a result of the specialist's findings, adds an explanatory paragraph emphasizing a matter regarding the financial statements.
Auditor understands the form and content of the specialist's findings in relation to the representations in the financial statements.
Auditor, as a result of the specialist's findings, decides to indicate a division of responsibility with the specialist.
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