14 paragraphs found
… perform tests of controls, or an assurance engagement under ASAE 3000 to conclude on whether, based on tests of controls, the …
… This ASAE applies only when the service organisation is … a statement about, the suitable design of controls. This ASAE does not deal with assurance engagements: To report … user entities’ production or quality control). This ASAE, however, provides some guidance for such engagements carried out under ASAE 3000. (Ref: Para. A2 ) …
… ASAE 3000 requires the service auditor, among other things, to … these criteria are met. (In terms of the requirements of ASAE 3000, the subject matter information [12] for this opinion …