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MCLKT on "AUD question- shared responsibility and specialist"

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I think I'm getting the requirements for the two confused. Can anyone clarify? Test is Tuesday and I'm reaching "brain is fried mode"...

Shared Responsibility - Auditor wants a division of responsibility. Modify all three paragraphs, refer to other auditor but do not mention by name. Is anything additional added/included with the Audit report, like the other auditors report?

Use of a Specialist - If the findings of the specialist contribute to auditors decision to issue opinion other than unqualified-
Where does the report refer to the specialist? Does the auditor include the specialist report? I think it does, but now I can't find it in my notes.

Thanks for any help!


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