92 paragraphs found
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. …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 20 10. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half‑year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …