Report on the description and design of controls at a service organisation (referred to in this Auditing Standard as a type 1 report) means a report that comprises: A description, prepared by management of the service organisation, of the service …

Report on the description, design, and operating effectiveness of controls at a service organisation (referred to in this Auditing Standard as a type 2 report) means a report that comprises: A description, prepared by management of the service …

Service auditor means an auditor who, at the request of the service organisation, provides an assurance report on the controls of a service …

Service organisation means a third‑party organisation (or segment of a third‑party organisation) that provides services to user entities that are part of those entities’ information systems relevant to financial …

Service organisation’s system means the policies and procedures designed, implemented and maintained by the service organisation to provide user entities with the services covered by the service auditor’s …

Subservice organisation means a service organisation used by another service organisation to perform some of the services provided to user entities that are part of those user entities’ information systems relevant to financial …

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. …

When obtaining an understanding of the user entity in accordance with ASA 315, [3] the user auditor shall obtain an understanding of how a user entity uses the services of a service organisation in the user entity’s operations, including: …

When obtaining an understanding of the entity's system of internal control in accordance with ASA 315, the user auditor shall identify controls in the control activities component [4] at the user entity, from those that relate to the services provided by …