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| When the auditor of group financial statements (the “principal auditor”) is performing an audit in conformity with International Auditing Standards and a component (other) auditor is involved, which of the following is correct? A. The auditor of the group financial statements must refer to the component auditor and must name that auditor. B. The auditor of the group financial statements may not refer to the component auditor. C. The auditor of the group financial statements may, but is not required to, refer to the component auditor. D. The component auditor must issue its report on the portions of the financial statements it has audited and this report must be included with the report on the group financial statements. |