Before the Group Engagement Partner Chooses to Refer to the Work

Before the group engagement partner chooses to refer to the work of a component auditor he must obtain an understanding of the work of the component auditor.This is done by determining

A) Whether the component auditor understands and will comply with the ethical requirements relevant to the group audit,and in particular whether the component auditor is independent
B) The component auditor's professional demeanor
C) The extent to which the group engagement partner will be able to be involved in the work of the component auditor
D) Whether the component will be able to obtain information affecting the consolidation process from the group engagement team
E) Whether the group engagement team operates in a regulatory environment that actively oversees auditors
F) both A and C
G) both B and E
H) both D and E