Group Audit — Component Auditor Instructions
GROUP AUDIT — COMPONENT AUDITOR INSTRUCTIONS
(SA 600 — Using the Work of Another Auditor)
To: {{component_auditor_name}}
Re: Audit of {{component_name}} for the year ended {{period_end}}, for the purposes of our group audit of {{client_name}}
We are the group engagement partner for the audit of {{client_name}} (the Group). We request you carry out the work described below on {{component_name}} (the Component) and report to us in the format and by the date specified.
1. Scope of Work Requested
- Audit of the Component's complete financial statements for group consolidation purposes / Audit of specified account balances or classes of transactions only (specify which) / Specified procedures on specified items (specify).
- The applicable financial reporting framework for the Component's reporting package: Ind AS / IFRS / local GAAP with reconciling adjustments.
2. Materiality
- Component materiality (lower than group materiality, set to reduce to an appropriately low level the probability that uncorrected/undetected misstatements at component level, aggregated with those at other components, exceed group materiality): ____________
- Component performance materiality: ____________
- Threshold for reporting misstatements identified to the group engagement team, however small (clearly trivial threshold): ____________
3. Significant Risks and Areas of Focus
Risks of material misstatement identified at group level relevant to this component, and any specific audit response requested: ____________________________________________
4. Related Parties and Intercompany Balances
List of related parties relevant to the Component known to the group engagement team, and confirmation that intercompany balances/transactions with other group entities have been agreed and reconciled: ____________________________________________
5. Reporting Requirements
- Reporting package / group reporting instructions to be completed and returned by: ____________
- A summary of identified misstatements (corrected and uncorrected), whether individually or in aggregate exceeding the clearly trivial threshold.
- Written confirmation of independence from the Group and the Component, and compliance with the Group's ethical requirements.
- Communication of any matter relevant to the group engagement team's conclusion, including fraud or suspected fraud involving component management, employees with significant roles in internal control, or others where the fraud results in a material misstatement.
6. Access
We may wish to review your working papers / discuss significant matters with you / attend a closing meeting with Component management — please confirm your firm's policy on access to component working papers by the group engagement team.
For {{firm_name}}
Chartered Accountants — Group Engagement Team
_______________________________
{{engagement_partner}}, Partner
Membership No.: {{icai_membership_no}}
Date: 31 July 2026
