A group auditor decides not to refer to a component auditor who audited a subsidiary of the group auditor's nonissuer client. In addition to making inquiries about the component auditor's professional reputation and independence, the group auditor most likely would

A. Add an explanatory paragraph to the auditor's report indicating that the subsidiary's financial statements are not material to the consolidated financial statements.

B. Document in the engagement letter that the group auditor assumes no responsibility for the component auditor's work and opinion.

C. Obtain written permission from the component auditor to omit the reference in the group auditor's report.

D. Review the component auditor's documentation of significant risks of material misstatements.