You are performing initial scoping for your group audit, which has $20$ components.

Based on your judgment and the following case study facts, at which component would you plan for audit work to be performed?

Component $20,$ because it has a statutory audit.

Component $10,$ because it has significant unusual transactions outside the normal course of business.

Component $15,$ because the component is subject to the group's CERAMIC.

Component $1,$ because its total revenue is $5\%$ of consolidated revenues, and its total assets are $8\%$ of consolidated assets.