172 paragraphs found
If the service organisation does not provide the written representations requested in accordance with paragraph 38(c) of this ASAE, it may be appropriate for the service auditor’s opinion to be modified in accordance with paragraph 55(d) of this …
If the service organisation refuses to remove or restate the other information, further actions that may be appropriate include, for example: Requesting the service organisation to consult with its legal counsel as to the appropriate course of action. …
Illustrative examples of service auditors’ assurance reports, related service organisations’ statements and a description of the system are contained in Appendices 1, [Aus] 1A and …
The criteria used for engagements to report on controls at a service organisation are relevant only for the purposes of providing information about the service organisation’s system, including controls, to those who have an understanding of how the system …
In describing the nature of the tests of controls for a type 2 report, it assists readers of the service auditor’s assurance report if the service auditor includes: The results of all tests where deviations have been identified, even if other controls …
Illustrative examples of elements of modified service auditor’s assurance reports are contained in Appendix 3. …
Even if the service auditor has expressed an adverse opinion or disclaimed an opinion, it may be appropriate to describe in the basis for modification paragraph the reasons for any other matters of which the service auditor is aware that would have …