[barelystayingsane]

In one of the Becker A1 questions, it says that the group engagement partner makes reference in the audit report to the work of the component auditor when the group engagement partner is unable to review the component auditor’s audit documentation. Is this in conflict with SAS 127?

SAS 127 says that reference should only be made if the group engagement partner has determined that the component auditor has performed an audit in accordance with GAAS. I don’t understand how the partner would be able to do that if he is unable to review the auditor’s documentation.

Thank you!