What must the component auditor confirm to the group auditor under ISA 600?

The component auditor must confirm compliance with ethical requirements to the group auditor under ISA 600. This confirmation is essential because it assures the group auditor that the component auditor has adhered to relevant ethical standards while conducting the audit. Ethical compliance encompasses independence, integrity, and objectivity, all of which are vital for maintaining the credibility of the audit process.

By verifying this compliance with ethical requirements, the group auditor can rely on the work and findings of the component auditor, facilitating a more effective group audit. This assurance is crucial, as it impacts the overall opinion of the group financial statements and helps mitigate risks associated with components audited by different auditors operating in various jurisdictions.