Section Auditor’s Report (Ref: Para. 53) - Auditing Standard ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) - Auditor’s Report (Ref: Para. 53)

Auditor’s Report (Ref: Para. 53)Auditor’s Report (Ref: Para. 53)

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Auditor’s Report (Ref: Para. 53)

Although component auditors may perform work on the financial information of the components for the group audit and as such are responsible for their overall findings or conclusions, the group engagement partner or the group engagement partner’s firm is responsible for the group audit opinion.
When the group audit opinion is modified because the group auditor was unable to obtain sufficient appropriate audit evidence in relation to the financial information of one or more components, the Basis for Qualified Opinion or Basis for Disclaimer of Opinion section in the auditor’s report on the group financial report describes the reasons for that inability.[90] In some circumstances, a reference to a component auditor may be necessary to adequately describe the reasons for the modified opinion, for example, when the component auditor is unable to perform or complete the work requested on the component financial information due to circumstances beyond the control of component management.