When assigning work to a component auditor, the group engagement partner will;
A) Give specific details as to the way to conduct the audit
B) Consider the capacity of the other auditor to undertake the audit
C) Review the work if this is the first engagement by the audit firm
D) Separate the component auditor's findings from those of audit firm

Question

Quizplus · Accepted Answer

The group engagement partner must consider the capacity of the other auditor before assigning work. The group engagement partner must satisfy themselves that the component auditor has the necessary competence and capabilities to undertake the work. A is not correct because the group engagement partner should not give specific details on how to conduct the audit, but rather assign the work in accordance with the appropriate auditing standards. C is not correct, because if the audit firm has conducted previous work and are aware of the standards used in the past, there would be no need to review the work. D is not correct because the component auditor's findings should be included as part of the overall audit findings.

When Assigning Work to a Component Auditor, the Group Engagement