The Group Engagement Partner Typically Decides to Reference the Work

Multiple Choice

The group engagement partner typically decides to reference the work completed by the component auditor in the audit report _______.

A) when management requests that the audit firm do so
B) when the subsidiary audited by the component auditor is a material amount of the group financial statements
C) when the subsidiary audited by the component auditor is an immaterial amount of the group financial statements
D) when the group auditor requests the inclusion of their firm on the audit report