172 paragraphs found
In determining the suitability of the criteria to evaluate the operating effectiveness of controls in providing reasonable assurance that the stated control objectives identified in the description will be achieved, the service auditor shall determine if …
When planning and performing the engagement, the service auditor shall consider materiality with respect to the fair presentation of the description, the suitability of the design of controls and, in the case of a type 2 report, the operating …
The service auditor shall obtain an understanding of the service organisation’s system, including controls that are included in the scope of the engagement. (Ref: Para. A19‑A20 …
The service auditor shall obtain and read the service organisation’s description of its system, and shall evaluate whether those aspects of the description included in the scope of the engagement are fairly presented, including whether: (Ref: Para. …
The service auditor shall determine, through other procedures in combination with enquiries, whether the service organisation’s system has been implemented. Those other procedures shall include observation, and inspection of records and other …
The service auditor shall determine which of the controls at the service organisation are necessary to achieve the control objectives stated in the service organisation’s description of its system, and shall assess whether those controls were suitably …
When providing a type 2 report, the service auditor shall test those controls that the service auditor has determined are necessary to achieve the control objectives stated in the service organisation’s description of its system, and assess their …
When designing and performing tests of controls, the service auditor shall: Perform other procedures in combination with enquiry to obtain evidence about: How the control was applied; The consistency with which the control was applied; and By whom or by …
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 …