What are the key matters which you would communicate to the component auditors, if component is audited by a firm not auditing the group?

The following should be communicated to the component auditors:

*    the work required

*    the use to be made of that work

*     the form and content of the component auditors communication with the group engagement term.

The following should also be communicated:

*     a request for co-operation

*     ethical requirements

*     component materiality and identified significant risks.