52 paragraphs found
… user auditor is required to apply the requirements of this Auditing Standard in respect of the subservice …
… For the purposes of this Auditing Standard, the following terms have the meanings …
… If, in accordance with paragraph 16(a) of this Auditing Standard, the user auditor plans to use a type 2 …
In responding to assessed risks in accordance with ASA 330 , the user auditor shall: Determine whether sufficient appropriate audit evidence concerning the relevant financial report assertions is available from records held at the user entity; and, if …
The user auditor shall modify the opinion in the user auditor’s report in accordance with ASA 705 [5] if the user auditor is unable to obtain sufficient appropriate audit evidence regarding the services provided by the service organisation relevant to the …
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. …
It may also be necessary for the user auditor to obtain additional evidence about significant changes to the relevant controls at the service organisation outside of the period covered by the type 2 report or determine additional audit procedures to be …
Additional audit evidence may be obtained, for example, by extending tests of controls over the remaining period or testing the user entity’s monitoring of controls. …
The user auditor is required to communicate in writing significant deficiencies identified during the audit to both management and those charged with governance on a timely basis. [11] The user auditor is also required to communicate to management at an …