An auditor makes use of a specialist who has a contractual relationship with the client....

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Accounting

An auditor makes use of a specialist who has a contractual relationship with the client. Which of the following is true? A. The lack of independence must be disclosed in the auditor's report, and the auditor should issue a qualified opinion or a disclaimer of opinion, depending on materiality. . This is a violation of generally accepted auditing standards. C. This is acceptable provided that the auditor evaluates the effect of the relationship on the specialist's objectivity. D. The lack of independence must be disclosed in the auditor's report, but will not preclude the issuance of an unqualified opinion

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