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 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 competent
B) The component auditor's professional competence
C) The extent to which the component auditor will be able to be involved in the work of the group engagement partner
D) Whether the component auditor will be able to obtain information affecting the consolidation process from a group engagement team
E) Whether the component auditor operates in a regulatory environment that actively oversees auditors
F) both A and C
G) both B and E
H) both D and E