172 paragraphs found
In order for the service auditor to use specific work of the internal auditors, the service auditor shall evaluate and perform procedures on that work to determine its adequacy for the service auditor’s purposes. (Ref: Para. A39 …
To determine the adequacy of specific work performed by the internal auditors for the service auditor’s purposes, the service auditor shall evaluate whether: The work was performed by internal auditors having adequate technical training and proficiency; …
If the work of the internal audit function has been used, the service auditor shall make no reference to that work in the section of the service auditor’s assurance report that contains the service auditor’s opinion. (Ref: Para. A40 …
In the case of a type 2 report, if the work of the internal audit function has been used in performing tests of controls, that part of the service auditor’s assurance report that describes the service auditor’s tests of controls and the results thereof …
The service auditor shall request the service organisation to provide written representations: (Ref: Para. A42 ) That reaffirm the statement accompanying the description of the system; That it has provided the service auditor with all relevant …
The written representations shall be in the form of a representation letter addressed to the service auditor. * . The date of the written representations shall be as near as practicable to, but not after, the date of the service auditor’s assurance …
An example representation letter is included in [Aus] Appendix 0B. …
If, having discussed the matter with the service auditor, the service organisation does not provide one or more of the written representations requested in accordance with paragraph 38 (a) and (b) of this ASAE, the service auditor shall disclaim an …
The service auditor shall read the other information, if any, included in a document containing the service organisation’s description of its system and the service auditor’s assurance report, to identify material inconsistencies, if any, with that …