An auditor who uses the work of an auditor's external specialist may refer to the specialist in the auditor's report if the: A. Auditor's use of the specialist's findings is different from that of prior years.
B. Specialist's findings provide the auditor greater assurance of reliability about management's representations.
C. Reference is needed for an understanding of a modification of the opinion.
D. The specialist's findings fully corroborate management's financial statement assertions.

Option C

Explanation:

In simple words, The auditor can appeal to an external expert of the inspector only if the judgment has been changed. A changed opinion shall be a competent opinion, an negative judgment or a waiver of view. Link is established as it's important to the interpretation of the change. The opinion of the auditor for such a reference would note that it will not diminish the liability of the auditor.

the most likely reason why dante included the names of historical figures in his well-known masterpiece the divine comedy is because he was trying to expose his own historical judgement to the figures. he settles different characters of the occidental culture in parts of the hell, purgatory and paradise constituting a spiritual judgment according to his thought.

- "a nonrestrictive clause functions as a modifier to a noun (that is an object, person or concept). these clauses can be described by the following three options: it is set off by comas, it contains a subject and a verbs and it adds nonessential information to the sentence.

for example, in "here is bill gates, who confounded microsoft software company" we can identify "who confounded microsoft software company" as a nonrestrictive clause modifying the noun bill gates. this clause can be describes as a nonrestrictive clause because it is separated by a comma, it adds nonessential information to identify who bill gates is and it must contain both a subject (who) and a verb (confounded)."