64 paragraphs found
In addition, the service auditor states in their report whether they have identified any uncorrected misstatements in the course of the audit, other than amounts which are clearly trivial, and, if so, details the uncorrected misstatements in an attachment …
The user auditor’s procedures at the user entity with respect to the balances and transactions relating to the services provided by the service organisation are usually limited to: A review of the contract or service level agreement between the user …
If a type 2 report provides the user auditor with sufficient appropriate audit evidence as to the reliability of controls over the investment management services provided by the service organisation to the user entity, it will enable the user auditor to …
Individual circumstances determine whether a service auditor’s report on financial information is the more effective or efficient method of obtaining the audit evidence required by the user auditor. If the user auditor is able to specify whether the …
Where the service auditor is undertaking an audit of a Statement or specified assertion particular consideration needs to be given to any threats to independence with respect to the user entity since the service auditor is reporting on financial …
See ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report . …
See ASA 450 Evaluation of Misstatements Identified during the Audit . …