Component auditor
A component auditor performs audit work related to a component for a group audit under the direction and supervision of the group engagement team, as applicable. Communication and involvement support the group auditor’s evaluation of the work and evidence.
Worked example
A local team tests revenue at an overseas business unit and communicates results and significant matters to the group team.
Common mistake
The group auditor retains overall responsibility for the group audit opinion.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |