Question：Which of the following statements most accurately describes the professional duties or obligations of the component auditor of an associate with respect to providing information to the group auditor?
A. There is a professional requirement that the auditors of the associate should provide any information and explanations that would reasonably be required by the auditors of the investing company provided that permission had been given by the associate company's directors to allow the disclosure of such information.
B. There is a professional requirement that the auditors of the associate should provide any information and explanations that would reasonably be required by the auditors of the investing company regardless of whether permission had been given by the associate company's directors to allow the disclosure of such information.
C. There is a requirement that the auditor of the associate should provide any information and explanations that would reasonably be required by the auditors of the investing company.
D. There is no requirement for the auditors of the associate to provide the auditors of the investing company with information beyond that contained in the audit report.
The correct answer is: There is a professional requirement that the auditors of the associate should provide any information and explanations that would reasonably be required by the auditors of the investing company provided that permission had been given by the associate company's directors to allow the disclosure of such information.
解析：ISA 600 Special considerations - audits of group financial statements (including the work of component auditors) recognises that there may be circumstances where law or regulation restricts access to information. Where this is not the case however the expectation is that the component auditors will co-operate.
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