Which of the following is NOT a matter that ISA 600 specifies should be communicated from the group audit team to the component audit team?

The correct answer focuses on the communication requirements stipulated by ISA 600, which governs the responsibilities of auditors involved in group audits and how they interact with component auditors. According to ISA 600, the group audit team must convey pertinent information to the component audit teams to ensure the effective planning and execution of audits.

The work that needs to be performed, significant risks associated with the component audit, and component materiality are all critical for the component audit team to understand. This information allows them to perform a risk-based audit approach that aligns with the overall objectives of the group audit and addresses the specific context of their component.

On the other hand, proposed fees for the audit, while important for logistical and planning reasons, are not required to be communicated as a matter of law or standard. The focus of ISA 600 is primarily on ensuring that the component teams are aware of the substantive audit requirements and risks they face, rather than the financial arrangements linked to the audit itself. This distinction is crucial in understanding the communication process established under ISA 600, and thus makes the proposed fees the correct choice as the matter not specifically required for communication.