17 paragraphs found
The nature, timing and extent of the service auditor’s procedures on specific work of the internal auditors will depend on the service auditor’s assessment of the significance of that work to the service auditor’s conclusions (for example, the …
If the work of the internal audit function has been used, the service auditor shall make no reference to that work in the section of the service auditor’s assurance report that contains the service auditor’s opinion. (Ref: Para. A40 …
In the case of a type 2 report, if the work of the internal audit function has been used in performing tests of controls, that part of the service auditor’s assurance report that describes the service auditor’s tests of controls and the results thereof …
… that the user auditor evaluates or uses in applying auditing procedures. For example, a payroll processing …
In determining whether the work of the internal auditors is likely to be adequate for purposes of the engagement, the service auditor shall evaluate: The objectivity of the internal audit function; The technical competence of the internal auditors; …
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 . …
Considering the following questions may assist the service auditor in determining whether those aspects of the description included in the scope of the engagement are fairly presented in all material respects: Does the description address the major …