Determining Whether to Reference a Component Auditor in the Auditor's Report: Reference to the component auditor should not be made unless: (a) the component's financial statements are prepared using the same financial reporting framework used by the group; (b) the component auditor has performed an audit on the component's financial statements in accordance with GAAS (or PCAOB standards, if applicable); and (c) the component auditor has issued an audit report on the component's financial statements that is not restricted as to use. If the group engagement partner decides to assume responsibility for the component auditor's work, should a reference be made to the component auditor in the Group Audit Report?