The group auditor has a responsibility for providing opinion on the group financial statements. The group will include subsidiaries, associates etc and maybe audited by the group auditor or by other auditors and hence it increases the responsiblity of group auditors when relying on the work performed by other auditors.

The group auditor cannot simply rely on the work performed by other auditors and conclude that the financial statements are free from material misstatements as any material misstatement in one of the branches may affect the group.

The group auditor should review the work performed by the other auditors or can issue a list of questionnaire which the other auditor can complete which can be reviewed by the group auditor and following that the group auditor can assess the extent of further work to be carried on. The group auditor should obtain sufficient audit evidences that individual branches are free from material misstatements.