In which of the following instances would it be appropriate for the auditor to refer to the work of an appraiser in the auditor's report?
A. An unmodified opinion is expressed and no additional paragraph is added, but the auditor wishes to disclose the use of an auditors specialist.
B. A qualified opinion is expressed because of a matter unrelated to the work of the auditor's external specialist.
C. An adverse opinion is expressed based on a difference of opinion between the client and the auditor's external specialist about the value of certain assets.
D. A disclaimer of opinion is expressed owing to a scope limitation imposed on the auditor by the auditor's external specialist.
Ans: C. An adverse opinion is expressed based on a difference of opinion between the client and the auditor's external specialist about the value of certain assets.
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