172 paragraphs found
See ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation . …
The Framework for Assurance Engagements (the Assurance Framework) states that an assurance engagement may be a “reasonable assurance” engagement or a “limited assurance” engagement and that an assurance engagement may be either an attestation engagement …
This ASAE applies only when the service organisation is responsible for, or otherwise able to make a statement about, the suitable design of controls. This ASAE does not deal with assurance engagements: To report only on whether controls at a service …
In addition to issuing an assurance report on controls, a service auditor may also be engaged to provide reports such as the following, which are not dealt with in this ASAE: A report on a user entity’s transactions or balances maintained by a service …
The service auditor is required to comply with ASAE 3000 and this ASAE when performing assurance engagements on controls at a service organisation. This ASAE supplements, but does not replace, ASAE 3000, and expands on how ASAE 3000 is to be applied in a …