64 paragraphs found
If a type 1 or 2 controls report is available, ASA 402 requires the user auditor to enquire of management of the user entity whether the service organisation has reported to the user entity, or the user entity is aware of, any fraud, non-compliance with …
Operators of investor directed portfolio services (IDPS) [14] and investor directed portfolio-like services are required by ASIC Class Order 02/294 [15] and Class Order 02/296 [16] to obtain an auditor’s report providing: an opinion on the internal …
This Guidance Statement provides guidance for the preparation and use as audit evidence of the following reports: Reports on the description and design of controls at a service organisation (type 1 report) or description, design and operating …
The guidance in this Guidance Statement is based on engagements to provide an opinion based on reasonable assurance, with respect to controls or financial information. It does not apply to an engagement to provide a review conclusion on controls based on …