172 paragraphs found
Compliance with ASAE 3000 requires, among other things, that the service auditor complies with the relevant ethical requirements * related to assurance engagements. It also requires the lead assurance practitioner # to be a member of a firm that applies …
See ASAE 3000, paragraph 3(a) , Aus 20.1 and 34 . ASA 102 Compliance with Ethical Requirements when Performing Audits , Reviews and Other Assurance Engagements . …
The term “lead assurance practitioner” is referred to in ASQC 1 as the “engagement partner”. …
The objectives of the service auditor are: To obtain reasonable assurance about whether, in all material respects, based on suitable criteria: The service organisation’s description of its system fairly presents the system as designed and implemented …
For purposes of this ASAE, the following terms have the meanings attributed below: …
In the case of a subservice organisation, the service auditor of a service organisation that uses the services of the subservice organisation is also a user …
The service auditor shall not represent compliance with this ASAE unless the service auditor has complied with the requirements of this ASAE and …