In the group audit, the group engagement team should obtain an understanding of the following, except:

(a) Whether all component auditors understand and are committed to comply with the ethical requirements that are relevant to the group audit and, in particular, are independent

(b) All component auditors are professionally competent

(c) The extent, if any, to which the group engagement team will be able to be involved in the work of the component auditor

(d) Whether the group engagement team will be able to obtain information affecting the consolidation process from a component auditor

(e) None