The group engagement team shall determine which identified deficiencies in internal control to communicate to those charged with governance and group management in accordance with ASA 265. [11]   In making this determination, the group engagement team …

If fraud has been identified by the group engagement team or brought to its attention by a component auditor, see paragraph 41(h) of this Auditing Standard, or information indicates that a fraud may exist, the group engagement team shall communicate this …

A component auditor may be required by statute, regulation or for another reason, to express an audit opinion on the financial report of a component.  In that case, the group engagement team shall request group management to inform component management of …

Communication with Those Charged with Governance of the Group …

The group engagement team shall communicate the following matters with those charged with governance of the group, in addition to those required by ASA 260 [12]  and other Auditing Standards:  (Ref: Para. A66)   An overview of the type of work to be …

The group engagement team shall include in the audit documentation the following matters: [13]   An analysis of components, indicating those that are significant, and the type of work performed on the financial information of the components.  The nature, …