Before the Group Engagement Partner Chooses to Refer to the Work

question 62

Multiple Choice

Before the group engagement partner chooses to refer to the work of a component auditor he must obtain an understanding of the component auditor.This is done by determining

• A)Whether the component auditor understands and will comply with the ethical requirements relevant to the group audit,and in particular whether the component auditor is independent
• B)The component auditor's professional experience
• C)The extent to which the component auditor will be able to be involved in the work of the group engagement partner
• D)Whether the group engagement team will be able to obtain information affecting the consolidation process from a component auditor
• E)Whether the group engagement team operates in a regulatory environment that actively oversees auditors
• F)both A and D
• G)both B and C
• H)both D and E

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