… establish specific independence or ethical requirements for auditors, including component auditors, and thus do not extend, or otherwise … nor do the Australian Auditing Standards require that the component auditor in all cases to be subject to the same …

… those pertaining to independence, the reference in the auditor’s report to the jurisdiction ordinarily relates to … group engagement team.  This is because, in a group audit, component auditors are also subject to ethical requirements that are …