The user auditor shall not refer to the work of a service auditor in the user auditor’s report containing an unmodified opinion unless required by law or regulation to do so. If such reference is required by law or regulation, the user auditor’s report …

If reference to the work of a service auditor is relevant to an understanding of a modification to the user auditor’s opinion, the user auditor’s report shall indicate that such reference does not diminish the user auditor’s responsibility for that …

This Auditing Standard is operative for financial reporting periods commencing on or after 15 December 2019. Early adoption of this Auditing Standard is permitted prior to this …

Sources of Information (Ref: Para.  9 ) …

Information on the nature of the services provided by a service organisation may be available from a wide variety of sources, such as: User manuals. System overviews. Technical manuals. The contract or service level agreement between the user entity and …

Knowledge obtained through the user auditor’s experience with the service organisation, for example through experience with other audit engagements, may also be helpful in obtaining an understanding of the nature of the services provided by the service …

Nature of the Services Provided by the Service Organisation (Ref: Para.  9(a) ) …