Question: In determining whether to use an external specialist engaged by the auditor on an audit engagement for a nonissuer, the auditor should consider which of

In determining whether to use an external specialist engaged by the auditor on an audit engagement for a nonissuer, the auditor should consider which of the following factors?
Whether management has agreed to the use of a specialist.
The nature and significance of the matter for which the specialists assistance will be utilized, including its complexity.
Whether users of the financial statements have indicated a preference for using a specialist.
The associated cost of the auditors use of the specialist.

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