3) When may the auditor refer to a specialist in the audit report? （ ）

A、A)Onlyifthespecialist'sreportresultsinamodificationoftheauditopinionOnlyifthespecialistassistedintheauditofanaccountmaterialtothefinancialstatementsYesYes;
B、B)Onlyifthespecialist'sreportresultsinamodificationoftheauditopinionOnlyifthespecialistassistedintheauditofanaccountmaterialtothefinancialstatementsNoNo;
C、C)Onlyifthespecialist'sreportresultsinamodificationoftheauditopinionOnlyifthespecialistassistedintheauditofanaccountmaterialtothefinancialstatementsYesNo;
D、D)Onlyifthespecialist'sreportresultsinamodificationoftheauditopinionOnlyifthespecialistassistedintheauditofanaccountmaterialtothefinancialstatementsNoYes