Angela on "Simulation-research questions."

Sometimes I feel like those research questions can have several acceptable answers. Here is an example: the questions says:
an assistant auditor thinks that they can never make a reference to the work of a specialist, but the audit manager disagrees, Which citation in the professional standards support the audit manager's position?

The answer becker gives is AU-C 620 14, but I think that AU336.16 also works.

Any ideas？ comments? opinions?

Thanks!