Services provided by a service organisation are relevant to the audit of a user entity’s financial report when those services, and the controls over them, are part of the user entity’s information system, relevant to the preparation of the financial …

The nature and extent of work to be performed by the user auditor regarding the services provided by a service organisation depend on the nature and significance of those services to the user entity and the relevance of those services to the …

This Auditing Standard does not apply to services provided by financial institutions that are limited to processing, for an entity’s account held at the financial institution, transactions that are specifically authorised by the entity, such as the …

An auditor appointed to provide an opinion on an entity’s financial report may also have additional statutory or regulatory responsibilities, which may be affected by the entity’s use of a service organisation.  For example, sections 307(c) and 307(d) of …

[Deleted by the AUASB.  Refer Aus 0.3] …

The objectives of the user auditor, when the user entity uses the services of a service organisation, are: To obtain an understanding of the nature and significance of the services provided by the service organisation and their effect on the user entity’s …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

Complementary user entity controls means controls that the service organisation assumes, in the design of its service, will be implemented by user entities, and which, if necessary to achieve control objectives, are identified in the description of its …