The group auditor decides not to refer to the component auditor who audited a subsidiary of the group auditor's client. In this situation, the group auditor most likely would: a. Add an emphasis-of-matter paragraph to the auditor's report indicating that the subsidiary's financial statements are not material to the consolidated financial statements. b. Document in the engagement letter that the group auditor assumes no responsibility for the component auditor's work and opinion. c. Obtain written permission from the component auditor to omit the reference in the group auditor's report. d. Determine the type of work to be performed by the group auditor on the financial information of the component