… group engagement team in evaluating the independence and competence of the component auditor.  Information about the …

However, the group engagement team may be able to overcome less than serious concerns about the component auditor’s professional competency (for example, lack of industry specific knowledge), or the fact that the component auditor does not operate in an …

… component auditors, collectively have the appropriate competence and capabilities.  The group engagement partner …

… understanding of the component auditor’s professional competence may include whether the component auditor:  …

… group engagement team has with regard to the integrity and competence of group or component management.  Changes in …

Factors that may affect the group engagement team’s involvement in the work of the component auditor include:  The significance of the component;  The identified significant risks of material misstatement of the group financial report; and  The group …

… (Ref: Para. A37)   The component auditor’s professional competence.  (Ref: Para. A38)   Whether the group engagement …

… to the group audit, including independence and professional competence;  Whether the component auditor has complied with …

… supports the objectivity of internal auditors, the level of competence of the internal audit function, and whether the …