Materiality for the financial report as a whole (and, if applicable, the materiality level or levels for particular classes of transactions, account balances or disclosures) may need to be revised as a result of a change in circumstances that occurred …

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 …

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 …

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 …