In Using the Work of a Specialist, an Auditor of a Nonissuer

In using the work of a specialist, an auditor of a nonissuer may refer to the specialist in the auditor's report if, as a result of the specialist's findings, the auditor:

A) Becomes aware of conditions causing substantial doubt about the entity's ability to continue as a going concern.
B) Desires to disclose the specialist's findings, which imply that a more thorough audit was performed.
C) Is able to corroborate another specialist's earlier findings that were consistent with management's representations.
D) Discovers significant deficiencies in the design of the entity's internal control that management does not correct.