An audit firm used an independent actuary to evaluate a client's defined benefit pension obligation and is issuing an unmodified opinion. Which of the following is correct regarding reference to the expert in the auditor's report?

Correct answer: C) The auditor should not refer to the work of the expert, because the auditor has sole responsibility for the opinion

Explanation

ISA 620 states that the auditor has sole responsibility for the opinion, and that responsibility is not reduced by using an expert. In an unmodified report, the auditor does not refer to the expert's work unless law or regulation requires it. Any reference made in a modified report must make clear that it does not reduce the auditor's responsibility.