Question：If a parent company auditor is not the auditor of all the material companies within the group, but is satisfied with the work of the component auditors, should he refer to the other auditors in his audit report on the group accounts?
A. Yes, as an inability to obtain sufficient appropriate audit evidence.
B. No.
C. Yes, in an explanatory note below the opinion paragraph.
D. Yes, as an emphasis of matter.
The correct answer is: No
解析：Per ISA 600 Special considerations - audits of group financial statements (including the work of component auditors) the group auditor is responsible for his opinion and cannot refer to other auditors in his group audit report (unless required to do so by law or regulation).