When a Principal Auditor Decides to Make Reference to Another

Multiple Choice

When a principal auditor decides to make reference to another auditor's examination, the principal auditor's report should always indicate clearly, in the introductory, scope, and opinion paragraphs, the:

A) Magnitude of the portion of the financial statements examined by the other auditor.
B) Disclaimer of responsibility concerning the portion of the financial statements examined by the other auditor.
C) Name of the other auditor.
D) Division of responsibility.