The auditor does not refer to the work of the management’s expert in an auditor’s report containing an unmodified opinion unless required by law or regulation to do so. If such reference is required by law or regulation, the auditor indicates in the auditor’s report that the reference does not reduce the auditor’s responsibility for the auditor’s opinion.

If the auditor makes reference to the work of the management’s expert in the auditor’s report because such reference is relevant to an understanding of a modification to the auditor’s opinion, the auditor provides a description of the matter giving rise to the modification^[38] and indicates in the auditor’s report that such reference does not reduce the auditor’s responsibility for that opinion.