172 paragraphs found
Service auditor―an assurance practitioner who, at the request of the service organisation, provides an assurance report on controls at a service …
Service organisation―a third‑party organisation (or segment of a third‑party organisation) that provides services to user entities that are likely to be relevant to user entities’ internal control as it relates to financial …
Service organisation’s system (or the system) ―the policies and procedures designed and implemented by the service organisation to provide user entities with the services covered by the service auditor’s assurance report. The service organisation’s …
Service organisation’s statement―the written statement about the matters referred to in paragraph 9(k)(ii) (or paragraph 9(j)(ii) in the case of a type 1 …
Subservice organisation―a service organisation used by another service organisation to perform some of the services provided to user entities that are likely to be relevant to user entities’ internal control as it relates to financial …
Test of controls―a procedure designed to evaluate the operating effectiveness of controls in achieving the control objectives stated in the service organisation’s description of its …
User auditor―an auditor who audits and reports on the financial report/statements of a user entity. [7] …
A statement that the engagement was performed in accordance with ASAE 3402 Assurance Reports on Controls at a Service Organisation , which requires that the service auditor plan and perform procedures to obtain reasonable assurance about whether, in all …