k$.$ LO $5\mathrm{.}4$ In using the work of a specialist, the auditors referred to the specialist$$s findings in their report. This would be an appropriate reporting practice if the:

$(1)$ Client is not familiar with the professional certification, personal reputation, or particular competence of the specialist.

$(2)$ Auditors, as a result of the specialist$$s findings, give a qualified opinion on the financial statements.

$(3)$ Client understands the auditors$$ corroborative use of the specialist$$s findings in relation to the representations in the financial statements.

$(4)$ Auditors, as a result of the specialist$$s findings, decide to indicate a division of responsibility with the specialist.