172 paragraphs found
Relevant ethical requirements require that a service auditor not be associated with information where the service auditor believes that the information: Contains a materially false or misleading statement; Contains statements or information furnished …
ASQC 1 requires firms to establish policies and procedures for the timely completion of the assembly of engagement files. [15] An appropriate time limit within which to complete the assembly of the final engagement file is ordinarily not more than 60 …
Appropriate actions to respond to the circumstances identified in paragraph 56 , unless prohibited by law or regulation, may include: Obtaining legal advice about the consequences of different courses of action. Communicating with those charged with …
Carve‑out method―method of dealing with the services provided by a subservice organisation, whereby the service organisation’s description of its system includes the nature of the services provided by a subservice organisation, but that subservice …
Complementary user entity controls―controls that the service organisation assumes, in the design of its service, will be implemented by user entities, and which, if necessary to achieve control objectives stated in the service organisation’s description …
Control objective―the aim or purpose of a particular aspect of controls. Control objectives relate to risks that controls seek to …
Controls at the service organisation―controls over the achievement of a control objective that is covered by the service auditor’s assurance report. (Ref: Para. A3 …
Controls at a subservice organisation―controls at a subservice organisation to provide reasonable assurance about the achievement of a control …
Criteria―benchmarks used to evaluate or measure the underlying subject matter. The “applicable criteria” are the criteria used for the particular …
Inclusive method―method of dealing with the services provided by a subservice organisation, whereby the service organisation’s description of its system includes the nature of the services provided by a subservice organisation, and that subservice …