Tag (SQ): Component audit

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AAA – L3 – SA – Q4.8 – Group audits

What must a group auditor communicate to group management?

Which of the following items shall be communicated by a group auditor to the group management?

1 an overview of the planned scope and timing of the audit

2 an overview of the work to be performed at the components of the group

3 component performance materiality

4 Any fraud or suspected fraud

 1,2,3 and 4

 1 only

 1 and 4 only

D   1,2 and 4 only

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