In applying ASA 315, based on the understanding obtained in paragraph 30, the group auditor shall take responsibility for the identification and assessment of the risks of material misstatement of the group financial report, including with respect to the …

In applying ASA 315, the group auditor shall evaluate whether the audit evidence obtained from the risk assessment procedures performed by the group auditor and component auditors provides an appropriate basis for the identification and assessment of the …

In applying ASA 320 and ASA 450, when classes of transactions, account balances or disclosures in the group financial report is disaggregated across components, for purposes of planning and performing audit procedures, the group auditor shall …

Component performance materiality. To address aggregation risk, such amount shall be lower than group performance materiality. (Ref: Para. …

The threshold above which misstatements identified in the component financial information are to be communicated to the group auditor. Such threshold shall not exceed the amount regarded as clearly trivial to the group financial report. (Ref: Para. …

The group auditor shall communicate to the component auditor the amounts determined in accordance with paragraph 35. (Ref: Para: A122–A123) …

In applying ASA 330, the group auditor shall take responsibility for the nature, timing and extent of further audit procedures to be performed, including determining the components at which to perform further audit procedures and the nature, timing and …

The group auditor shall take responsibility for designing and performing further audit procedures to respond to the assessed risks of material misstatement of the group financial report arising from the consolidation process. This shall include: (Ref: …

Evaluating whether all entities and business units have been included in the group financial report as required by the applicable financial reporting framework and, if applicable, for designing and performing further audit procedures on …

Evaluating the appropriateness, completeness and accuracy of consolidation adjustments and reclassifications; (Ref: Para. A141) …