Page 6 - Audit - Other Ancillary Topics

OTHER TOPICS

Using a Service Organisation – ISA 402

Objectives:

• To obtain an understanding of the nature ad significance of

the services provided by the service organisation and their

effect on the user entity’s internal control relevant to the

audit, sufficient to identify and assess the risks of material

mistatements; and

• To design and perform procedures responsive to those risks.

Requirements:

• Refer to ISA 402 par 9

Considerations:

• Type 1 and Type 2 reports

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