31386 paragraphs found
A service organisation may be required under the terms of the contract with user entities to disclose to affected user entities any fraud, non‑compliance with laws and regulations or uncorrected misstatements attributable to the service organisation’s …
When a user auditor is unable to obtain sufficient appropriate audit evidence regarding the services provided by the service organisation relevant to the audit of the user entity’s financial report, a limitation on the scope of the audit exists. This may …
In some cases, law or regulation may require a reference to the work of a service auditor in the user auditor’s report, for example, for the purposes of transparency in the public sector. In such circumstances, the user auditor may need the consent of …
The fact that a user entity uses a service organisation does not alter the user auditor’s responsibility under the Australian Auditing Standards to obtain sufficient appropriate audit evidence to afford a reasonable basis to support the user auditor’s …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraphs 4 and A2-A3 …