172 paragraphs found
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 …
If the service auditor identifies a material inconsistency or becomes aware of an apparent misstatement of fact in the other information, the service auditor shall discuss the matter with the service organisation. If the service auditor concludes that …
The service auditor shall enquire whether the service organisation is aware of any events subsequent to the period covered by the service organisation’s description of its system up to the date of the service auditor’s assurance report that may have …