Which of the Following Statements Is Correct Concerning an Auditor's

Multiple Choice

Which of the following statements is correct concerning an auditor's use of the work of a specialist?

A) The work of a specialist who is related to the client may be acceptable under certain circumstances.
B) If an auditor believes that the determinations made by a specialist are unreasonable, only a qualified opinion may be issued.
C) If there is a material difference between a specialist's findings and the assertions in the financial statements, only an adverse opinion may be issued.
D) An auditor may not use a specialist in the determination of physical characteristics relating to inventories.