48 paragraphs found
… all of the investment management services addressed in this Guidance Statement include: Custodians. Third Party Administrators. …
… This Guidance Statement provides guidance for the preparation and use as audit evidence of … or transactions of the user entity reported in a financial statement by the service organisation, which provides …
… audit evidence. Table 1 lists the reports included in this Guidance Statement, the subject matter covered by each report, the …
… on specified assertions is provided as described in this Guidance Statement, however further audit procedures are required by … under Standards on Related Services [12] and no further guidance on agreed-upon procedures engagements is provided …
… responsibility, as outlined in paragraph 45 of this Guidance Statement, the user auditor may request further information …
… Part B of this Guidance Statement ( paragraphs 51-90 ) provides guidance to the service auditor but is to be read in …
… against the minimum control objectives provided in this Guidance Statement it assists the user auditor to: Compare directly …
… of the user entity, as outlined in paragraph 45 of this Guidance Statement, with respect to the investment management … financial information as described in paragraph 89 of this Guidance Statement. …
… whether the control objectives from Appendix 3 of this Guidance Statement for the relevant investment management service/s … or amendment. If there are any unjustified omissions or misstatements with regard to the control objectives, the …
… Service auditor’s reports on specified assertions or on a Statement, need to comply with the requirements in ASA 805 … in Appendix 6 Example 1 and a service auditor’s report on a Statement is provided in Appendix 6 Example 2 of this Guidance Statement. …