The group engagement partner will not use the evidence provided by a component auditor when drawing a final conclusion on the true and fair view without conducting more tests.

Question

Quizplus · Accepted Answer

The group engagement partner may use the evidence provided by a component auditor when drawing a final conclusion on the true and fair view, but they must be satisfied that the work of the component auditor is adequate for their purposes and that they have reviewed and evaluated the component auditor's work. They may also need to conduct additional tests if they determine that the work of the component auditor is not sufficient.

The Group Engagement Partner Will Not Use the Evidence Provided