試題詳解

12. According to AU-C Section 600, which of the following statements is not correct
(A) The group engagement team can overcome the fact that a component auditor is not independent by being involved in the work of the component auditor.
(B) The group engagement team may be able to overcome less than serious concerns about a component auditor's professional competency by being involved in the work of that componcnt auditor or by performing additional risk assessment or further audit procedures on the financial information.
(C) If the group engagement partner decide to assume responsibility for a component auditor, and thus be required to be involved in, the work of a component auditor, insofar as that work relates to the expression of an opinion on the group financial statements.
(D) If the group engagement partner dose not assume responsibility for a component auditor, and accordingly make reference to, the audit of a component auditor in the auditor's report on the group financial statements.