172 paragraphs found
The following example of a service auditor’s engagement letter is for guidance only and is not intended to be exhaustive or applicable to all situations. Download Example Engagement …
The following example of a representation letter is for guidance only and is not intended to be exhaustive or applicable to all situations. Download Example Representation …
The following examples of service organisations’ statements are for guidance only and are not intended to be exhaustive or applicable to all situations. Download Example Service Organisation's …
The following example of the service organisation’s description of the system is illustrative only and is not intended to be exhaustive or applicable to all situations. The preparation and presentation of the description of the service organisation’s …
The following examples of reports are for guidance only and are not intended to be exhaustive or applicable to all situations. Download Example Service Auditor's Assurance …
The following examples of modified reports are for guidance only and are not intended to be exhaustive or applicable to all situations. They are based on the examples of reports in Appendix 2. Download Example Modified Service Auditor's Assurance Reports …
Internal control is a process designed to provide reasonable assurance regarding the achievement of objectives related to the reliability of financial reporting, effectiveness and efficiency of operations and compliance with applicable law and …
The definition of “controls at the service organisation” includes aspects of user entities’ information systems maintained by the service organisation, and may also include aspects of one or more of the other components of internal control at a service …
Management and governance structures vary by jurisdiction and by entity, reflecting influences such as different cultural and legal backgrounds, and size and ownership characteristics. Such diversity means that it is not possible for this ASAE to specify …