The involvement of the group engagement partner in the work of a component auditor can take different forms, except:

(a) Meeting with the component auditor to obtain an understanding of the component and its environment

(b) Reviewing the component auditor’s overall audit strategy and audit plan

(c) Performing risk assessment procedures to identify and assess the risks of material misstatement at the component level

(d) Designing and performing further audit procedures. These may be designed and performed with the component auditor or by the group engagement team

(e) Re-performing the all audit procedures of the component auditor