172 paragraphs found
A request to change the scope of the engagement may not have a reasonable justification when, for example, the request is made to exclude certain control objectives from the scope of the engagement because of the likelihood that the service auditor’s …
A request to change the scope of the engagement may have a reasonable justification when, for example, the request is made to exclude from the engagement a subservice organisation when the service organisation cannot arrange for access by the service …
An example engagement letter is contained in [Aus] Append ix 0A. …
ASAE 3000 requires the service auditor, among other things, to determine whether the criteria to be used are suitable, and to determine the appropriateness of the underlying subject matter. [11] The underlying subject matter is the underlying condition …
The “subject matter information” is the outcome of the measurement or evaluation of the underlying subject matter against the criteria, i.e. the information that results from applying the criteria to the underlying subject …
Paragraph 16(a) identifies a number of elements that are included in the service organisation’s description of its system as appropriate. These elements may not be appropriate if the system being described is not a system that processes transactions, for …
Materiality with respect to the fair presentation of the service organisation’s description of its system, and with respect to the design of controls, includes primarily the consideration of qualitative factors, for example: whether the description …
The concept of materiality is not applied when disclosing, in the description of the tests of controls, the results of those tests where deviations have been identified. This is because, in the particular circumstances of a specific user entity or user …
The service auditor’s procedures to obtain this understanding may include: Enquiring of those within the service organisation who, in the service auditor’s judgement, may have relevant information. Observing operations and inspecting documents, reports, …