172 paragraphs found
User auditor―an auditor who audits and reports on the financial report/statements of a user entity. [7] …
A statement that the engagement was performed in accordance with ASAE 3402 Assurance Reports on Controls at a Service Organisation , which requires that the service auditor plan and perform procedures to obtain reasonable assurance about whether, in all …
The following example of a service auditor’s engagement letter is for guidance only and is not intended to be exhaustive or applicable to all situations. Download Example Engagement …
The following example of a representation letter is for guidance only and is not intended to be exhaustive or applicable to all situations. Download Example Representation …
The following examples of service organisations’ statements are for guidance only and are not intended to be exhaustive or applicable to all situations. Download Example Service Organisation's …
The following example of the service organisation’s description of the system is illustrative only and is not intended to be exhaustive or applicable to all situations. The preparation and presentation of the description of the service organisation’s …
The following examples of reports are for guidance only and are not intended to be exhaustive or applicable to all situations. Download Example Service Auditor's Assurance …
The following examples of modified reports are for guidance only and are not intended to be exhaustive or applicable to all situations. They are based on the examples of reports in Appendix 2. Download Example Modified Service Auditor's Assurance Reports …