172 paragraphs found
The service auditor’s assurance report shall include, at a minimum, the following basic elements: (Ref: Para. A47 ) A title that clearly indicates the report is an independent service auditor’s assurance report. An addressee. Identification of: The …
A statement that the firm of which the assurance practitioner is a member applies ASQC 1. …
A statement that the assurance practitioner complies with the independence and other ethical requirements related to assurance engagements. …
In the case of a type 2 report, the service auditor’s assurance report shall include a separate section after the opinion, or an attachment, that describes the tests of controls that were performed and the results of those tests. In describing the tests …
If the service auditor concludes that: (Ref: Para. A50‑A52 ) The service organisation’s description does not fairly present, in all material respects, the system as designed and implemented; The controls related to the control objectives stated in the …
If the service auditor becomes aware of non‑compliance with laws and regulations, fraud, or uncorrected errors attributable to the service organisation that are not clearly trivial and may affect one or more user entities, the service auditor shall …
The service organisation may not be able to assert that the system is suitably designed when, for example, the service organisation is operating a system that has been designed by a user entity or is stipulated in a contract between a user entity and the …
When the inclusive method is used, the requirements in this ASAE also apply to the services provided by the subservice organisation, including obtaining agreement regarding the matters in paragraph 13(b)(i)‑(vi) as applied to the subservice organisation …
The service auditor is subject to relevant independence requirements, which comprise the requirements referenced in ASA 102 . In performing an engagement in accordance with this ASAE, relevant independence requirements do not require the service auditor …