Service organisation―a third‑party organisation (or segment of a third‑party organisation) that provides services to user entities that are likely to be relevant to user entities’ internal control as it relates to financial …

Service organisation’s system (or the system) ―the policies and procedures designed and implemented by the service organisation to provide user entities with the services covered by the service auditor’s assurance report.  The service organisation’s …

Service organisation’s statement―the written statement about the matters referred to in paragraph  9(k)(ii) (or paragraph  9(j)(ii) in the case of a type 1 …

​​​​ Subservice organisation―a service organisation used by another service organisation to perform some of the services provided to user entities that are likely to be relevant to user entities’ internal control as it relates to financial …

​ Test of controls―a procedure designed to evaluate the operating effectiveness of controls in achieving the control objectives stated in the service organisation’s description of its …

User auditor―an auditor who audits and reports on the financial report/statements of a user entity. [7] …

For the purposes of this ASAE, the following terms have the meanings attributed below: …

Activity ―a government or private sector provision of products or services, system, operation, function or programme which may be conducted within a single entity or across multiple entities, departments, agencies, joint ventures or other organisations, …

Assurance practitioner ―individual or firm or other organisation, whether in public practice, industry and commerce, or the public sector, providing assurance services including performance engagements.  Where this ASAE expressly intends that a …

Attestation engagement ―An assurance engagement in which a party other than the assurance practitioner measures or evaluates the underlying subject matter against the criteria.  The outcome of that measurement or evaluation is often presented in a report …