Under U$.$S$.$ GAAS, in which of the following situations would a group engagement partner

least likely make reference to component auditor who audited a subsidiary of the entity?

A$.$ The component auditor was retained by the group engagement partner and the

work was performed under the group engagement partner's guidance and

control.

B$.$ The group engagement partner finds it impractical to review the component

auditor's work or otherwise be satisfied as to the component auditor's work.

C$.$ The financial statements audited by the component auditor are material to the

consolidated financial statements covered by the group engagement partner's

opinion.

D$.$ The group engagement partner is unable to be satisfied as to the independence

and professional reputation of the component auditor.