172 paragraphs found
The service auditor shall comply with relevant ethical requirements related to assurance engagements. * (Ref: Para. Aus A5.1 ) …
Where this ASAE requires the service auditor to enquire of, request representations from, communicate with, or otherwise interact with the service organisation, the service auditor shall determine the appropriate person(s) within the service …
Before agreeing to accept, or continue, an engagement, the service auditor shall: Determine whether: The service auditor has the capabilities and competence to perform the engagement; (Ref: Para. A7 ) The criteria the assurance practitioner expects to …
If the service organisation requests a change in the scope of the engagement before the completion of the engagement, the service auditor shall be satisfied that there is a reasonable justification for the change. (Ref: Para. A11‑Aus A12.1 …
The service auditor shall determine whether the service organisation has used suitable criteria in preparing the description of its system, in evaluating whether controls are suitably designed, and, in the case of a type 2 report, in evaluating whether …
In determining the suitability of the criteria to evaluate the service organisation’s description of its system, the service auditor shall determine if the criteria encompass, at a minimum: Whether the description presents how the service organisation’s …
In determining the suitability of the criteria to evaluate the design of controls, the service auditor shall determine if the criteria encompass, at a minimum, whether: The service organisation has identified the risks that threaten achievement of the …