QUESTION 22 When the report of a group auditor refers to the audit by a component auditor, the component auditor may be named if express permission to do so is given and if the: Group auditor accepts responsibility for the work of the component auditor. Component auditor is not a member of the group engagement team whose work is done at the request of the group engagement team. Report of the group auditor names the component auditor in both the introductory and opinion paragraphs. Report of the component auditor is presented together with the report of the group auditor