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Review of component auditor work

If group auditors wish to use the work performed by component auditors, group auditors must be satisfied that component auditors are sufficiently competent and independent.

Group auditors must also have the consent of component auditors to:

The necessary consents can be arranged through group management, a group engagement letter or by various other means. If appropriate access to component auditors cannot be obtained, for whatever reasons, group auditors need to perform the necessary work for group audit purposes themselves, but reviewing the work of component auditors will almost always be preferable, and cheaper.