In this question, isnt the answer quite lengthy ? We actually need to give reference of SA 600, Sec 143(8) why is it made so lengthy and then give details about how principal auditor relies on Other auditor like if we arent satisfied by his modified report we do our own audit procedures and then consider impact on our audit report. Kindly resolve at earliest.
This answer is given by ICAI.
They have explained
- Sec 143(8)
- Branch auditor sends his report to HO Auditor
- Relationship between them & role of principal auditor