The group auditor shall: …

Discuss significant matters arising from communications with the component auditor, including those in accordance with paragraph 45, with the component auditor, component management or group management, as appropriate; …

Evaluate whether communications with the component auditor are adequate for the group auditor’s purposes. If such communications are not adequate for the group auditor’s purposes, the group auditor shall consider the implications for the group audit. …

The group auditor shall determine whether, and the extent to which, it is necessary to review additional component auditor audit documentation. In making this determination, the group auditor shall consider: (Ref: Para. …

The nature, timing and extent of the work performed by the component auditor; …

The competence and capabilities of the component auditor as determined in accordance with paragraph 26(a); and …

The direction and supervision of the component auditor and review of their work. …

If the group auditor concludes that the work of the component auditor is not adequate for the group auditor’s purposes, the group auditor shall determine what additional audit procedures are to be performed, and whether they are to be performed by a …

In applying ASA 560, the group auditor shall take responsibility for performing procedures, including, as appropriate, requesting component auditors to perform procedures, designed to identify events that may require adjustment of, or disclosure in, the …

The group auditor shall request the component auditors to notify the group auditor if they become aware of subsequent events that may require adjustment of, or disclosure in, the group financial report. (Ref: Para. …