Whether the component auditor has performed the work requested by the group auditor; …

Whether the component auditor has complied with the relevant ethical requirements, including those related to independence, that apply to the group audit …

Information about instances of non-compliance with laws or regulations; …

Corrected and uncorrected misstatements of the component financial information identified by the component auditor and that are above the threshold communicated by the group auditor in accordance with paragraph 36; (Ref: Para. …

Indicators of possible management bias; …

Description of any deficiencies in the system of internal control identified in connection with the audit procedures performed; …

Fraud or suspected fraud involving component management, employees who have significant roles in the group’s system of internal control at the component or others where the fraud resulted in a material misstatement of the component financial …

Other significant matters that the component auditor communicated or expects to communicate to component management or those charged with governance of the …

Any other matters that may be relevant to the group audit, or that the component auditor determines are appropriate to draw to the attention of the group auditor, including exceptions noted in the written representations that the component auditor …

The component auditor’s overall findings or conclusions. (Ref: Para. A146) …