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Reporting by component auditors and other completion procedures

Component auditor reports to group auditors for group audit purposes prompt various matters for consideration.

Component auditors report to group auditors on their work in the form agreed in the group audit instructions, whether it is an audit report on financial information or certain account balances, or a report on specified procedures. Some component auditors agree to report directly to group auditors, others do not. Component auditors may also provide memoranda of work performed and/or completed group audit questionnaires, depending on their policies and procedures. Group and component auditors need to consider who will obtain representation letters and perform subsequent events procedures.

Access Auditing groups: a practical guide (and supplementary material) for guidance on: