Final answer:
The statement is true; determining the scope of work for a specialist is a critical step after deciding that specialist knowledge is needed in an audit.
Step-by-step explanation:
The statement that once it has been determined that a specialist is required, the next step for the auditors is to determine the scope of the work to be carried out and agreed to by the specialist is true. It is a critical step for auditors to define the scope of the specialist's work clearly to ensure that the specialist's examination aligns with the audit's objectives. This also includes discussing and agreeing upon the nature, timing, and extent of the work to be performed. Specialists often have a good initial sense of the answer, but a detailed analysis helps to identify any possible mistakes and ensures a thorough review.