Page 6 - Audit - Other Ancillary Topics
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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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