William & Plaud are group auditors for the Lowell Corporation. One of the subsidiaries of Lowell Corporation, Wilson Maufacturing Co., is audited by Lyle & Adams.

a. if William & Plaud make references in their report to reliance on the report of the component auditors are the qualifying their opinion? Explain

b. Reguardless of wheather William & Plaud make refernces to reliance on the report of the component auditors, they should perform certain procedures with respect to Lyle & Adams' audit? What are these procedures?