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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