Service auditor means an auditor who, at the request of the service organisation, provides an assurance report on the controls of a service …

Service organisation means a third‑party organisation (or segment of a third‑party organisation) that provides services to user entities that are part of those entities’ information systems relevant to financial …

Service organisation’s system means the policies and procedures designed, implemented and maintained by the service organisation to provide user entities with the services covered by the service auditor’s …

Subservice organisation means a service organisation used by another service organisation to perform some of the services provided to user entities that are part of those user entities’ information systems relevant to financial …

User auditor means an auditor who audits and reports on the financial report of a user entity.  …

User entity means an entity that uses a service organisation and whose financial report is being audited. …

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

Internal audit function means a function of an entity that performs assurance and consulting activities designed to evaluate and improve the effectiveness of the entity’s governance, risk management and internal control processes. …

Direct assistance means the use of internal auditors to perform audit procedures under the direction, supervision and review of the external auditor. …

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