23 paragraphs found
… modify their opinion in the circumstances set out in ASAE 3402 . If the service auditor concludes that the control …
… to report on controls at a service organisation, ASAE 3402 [39] requires the service auditor to assess whether the …
… the requirements and application material contained in ASAE 3402 , when reporting on controls, and Auditing Standard …
… controls are operating effectively, in accordance with ASAE 3402 , [42] the service auditor determines whether the …
… The service auditor complies with the requirements of ASAE 3402 when conducting an assurance engagement to report on …
… or 2 report on controls, prepared in accordance with ASAE 3402 , with respect to the services provided to the user …
… 1 or 2 report, includes the basic elements required by ASAE 3402 with specific consideration of matters relevant to …
… See ASA 402, paragraphs 19 and A41 , and ASAE 3402, paragraphs 38 and 56 . …