52 paragraphs found
… This Auditing Standard does not apply to services provided by … of securities transactions by a broker. In addition, this Auditing Standard does not apply to the audit of …
When a user auditor is unable to obtain sufficient appropriate audit evidence regarding the services provided by the service organisation relevant to the audit of the user entity’s financial report, a limitation on the scope of the audit exists. This may …
For certain assertions, the shorter the period covered by a specific test and the longer the time elapsed since the performance of the test, the less audit evidence the test may provide. In comparing the period covered by the type 2 report to the user …
… This Auditing Standard also applies, as appropriate, to an audit …
… This Auditing Standard applies to: an audit of a financial report …
Another auditor may perform procedures that are substantive in nature for the benefit of user auditors. Such an engagement may involve the performance, by another auditor, of procedures agreed upon by the user entity and its user auditor and by the …
… the user auditor shall apply the requirements of this Auditing Standard with respect to the services provided by …
… controls in accordance with paragraphs 9 and 10 of this Auditing Standard. …
In certain circumstances, in particular when a user entity outsources some or all of its finance function to a service organisation, the user auditor may face a situation where a significant portion of the audit evidence resides at the service …