172 paragraphs found
When determining the extent of tests of controls, the service auditor shall consider matters including the characteristics of the population to be tested, which includes the nature of controls, the frequency of their application (for example, monthly, …
When the service auditor uses sampling, the service auditor shall: (Ref: Para. A35‑A36 ) Consider the purpose of the procedure and the characteristics of the population from which the sample will be drawn when designing the sample; Determine a sample …
The service auditor shall investigate the nature and cause of any deviations identified and shall determine whether: Identified deviations are within the expected rate of deviation and are acceptable; therefore, the testing that has been performed …
In the extremely rare circumstances when the service auditor considers a deviation discovered in a sample to be an anomaly and no other deviations have been identified that cause the service auditor to conclude that the relevant control is not operating …
If the service organisation has an internal audit function, the service auditor shall obtain an understanding of the nature of the responsibilities of the internal audit function and of the activities performed in order to determine whether the internal …
This ASAE does not deal with instances when individual internal auditors provide direct assistance to the service auditor in carrying out assurance …
The service auditor shall determine: Whether the work of the internal auditors is likely to be adequate for purposes of the engagement; and If so, the planned effect of the work of the internal auditors on the nature, timing or extent of the service …
In determining whether the work of the internal auditors is likely to be adequate for purposes of the engagement, the service auditor shall evaluate: The objectivity of the internal audit function; The technical competence of the internal auditors; …
In determining the planned effect of the work of the internal auditors on the nature, timing or extent of the service auditor’s procedures, the service auditor shall consider: (Ref: Para. A38 ) The nature and scope of specific work performed, or to be …