Factors that may affect the decision to use the work of component auditors or make reference to their audit include all of the following except: a. Differences in the FRF of the component financial

Factors that may affect the decision to use the work of component auditors or make reference to their audit include all of the following except:

a. Differences in the FRF of the component financial statements vs. the financial reporting framework of the group financial statements

b. Differences in the auditing and other standards applied by the component auditor and those applied in the audit of the group financial statements

c. Whether the audit of the financial statements of the component will be completed in time to meet the group reporting timetable

d. All of the above are factors affecting the decision

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