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As of December 15, 2017

AS 2601: Consideration of an Entity's Use of a Service

Organization

Interpretations of AS 2601: AI 18

Guidance on AS 2601: Staff Views on An Audit of Internal Control Over Financial Reporting that is Integrated
with an Audit of Financial Statements: Guidance for Auditors of Small Public Companies and Staff Guidance
for Auditors of SEC-Registered Brokers and Dealers

Summary Table of Contents

.01 Introduction and Applicability

.05 The User Auditor's Consideration of the Effect of the Service Organization on the User Organization's
Internal Control and the Availability of Audit Evidence

.18 Considerations in Using a Service Auditor's Report

.22 Responsibilities of Service Auditors

.63 Effective Date

Introduction and Applicability

.01 This section provides guidance on the factors an independent auditor should consider when auditing

the financial statements of an entity that uses a service organization to process certain transactions. This
section also provides guidance for independent auditors who issue reports on the processing of transactions
by a service organization for use by other auditors.

Note: When performing an integrated audit of financial statements and internal control over financial reporting,
refer to paragraphs .B17-.B27 of Appendix B, Special Topics, of AS 2201, An Audit of Internal Control Over

Financial Reporting That Is Integrated with An Audit of Financial Statements, regarding the use of service
organizations.

.02 For purposes of this section, the following definitions apply:

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