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