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

In the case of a subservice organisation, the service auditor of a service organisation that uses the services of the subservice organisation is also a user …

User entity―an entity that uses a service organisation. …

For the purposes of this ASAE, terms have the same meaning as in ASAE 3000 and in addition, the following terms have the meanings attributed …

Attestation engagement on controls―A reasonable or limited assurance engagement in which a party other than the assurance practitioner, being the responsible party or evaluator, evaluates the design against the control objectives, and, if included in the …

Anomaly―A deviation in a sample that is demonstrably not representative of deviations in a population. …

Carve-out method―A method of dealing with controls operating at a third party, which are integral to the system or control component which is subject to the engagement, whereby that third party’s relevant control objectives and related controls are …

Compensating control―A control which makes up for a deficiency in another control in mitigating the risks that threaten achievement of a control …

Complementary user entity controls―Controls that an entity, which is a service organisation, assumes, in the design of its service, will be implemented by user entities or clients, and which, if necessary to achieve control objectives stated in the …

Components of control―The integrated components which comprise the system of control, as defined by the control framework applied. (Ref: Para. A9 …