In assessing materiality, the group engagement team should determine the following, except:

(a) The performance materiality for the group fnancial statements as a whole when establishing the overall group audit strategy

(b) Determine the materiality to be applied to particular classes of transactions, account balances, or disclosures in the group fnancial statements

(c) The threshold above which misstatements cannot be regarded as clearly trivial to the group fnancial statements.

(d) Recognize the materiality as assessed by each component auditor