In the group auditor's report, the group engagement partner decides not to make reference to a component auditor who audited a client's subsidiary. The group auditor could justify this decision if, among other requirements, the group engagement partner

Issues an unmodified opinion on the consolidated financial statements.

Learns that the component auditor issued an unmodified opinion on the subsidiary's financial statements.

Is unable to review the audit programs and audit documentation of the component auditor.

Is satisfied as to the independence and professional reputation of the component auditor.