In a group audit, when the group engagement partner decides to make reference to the audit of a component auditor in the auditor’s report on the group fnancial statements, the report on the group fnancial statements should clearly indicate the following, except:

(a) That the component was not audited by the auditor of the group fnancial statements but was audited by the component auditor

(b) The magnitude of the portion of the fnancial statements audited by the component auditor

(c) The fnancial reporting framework when the component’s fnancial statements are prepared using a different fnancial reporting framework from that used for the group fnancial statements

(d) The auditor of the group fnancial statements is not responsible for evaluating the appropriateness of the adjustments to convert the component’s fnancial statements to the fnancial reporting framework used by the group