An auditor is reviewing the work of a component auditor. The component auditor's findings indicate a material misstatement in the component's financial statements. The component is not material to the group financial statements. The auditor should:

The group engagement partner must evaluate the effect of the component's misstatement on the group financial statements. If the component is immaterial and the error is immaterial to the group, no modification to the group opinion is required (though the error is noted in the summary of uncorrected misstatements).