50 paragraphs found
… controls in accordance with paragraphs 9 and 10 of this Auditing Standard. …
… For the purposes of this Auditing Standard, the following terms have the meanings …
… If, in accordance with paragraph 16(a) of this Auditing Standard, the user auditor plans to use a type 2 …
In responding to assessed risks in accordance with ASA 330 , the user auditor shall: Determine whether sufficient appropriate audit evidence concerning the relevant financial report assertions is available from records held at the user entity; and, if …
The user auditor shall modify the opinion in the user auditor’s report in accordance with ASA 705 [6] if the user auditor is unable to obtain sufficient appropriate audit evidence regarding the services provided by the service organisation relevant to the …
User auditor means an auditor who audits and reports on the financial report of a user entity. …
User entity means an entity that uses a service organisation and whose financial report is being audited. …
It may also be necessary for the user auditor to obtain additional evidence about significant changes to the controls at the service organisation outside of the period covered by the type 2 report or determine additional audit procedures to be performed. …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraphs 4 and A2-A3 . …
Additional audit evidence may be obtained, for example, by extending tests of controls over the remaining period or testing the user entity’s process to monitor the system of internal …