INTERNATIONAL STANDARD ON AUDITING 402 AUDIT ...

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ISA 402 345AUDITING INTERNATIONAL STANDARD ON AUDITING 402 AUDIT CONSIDERATIONS RELATING TO AN entity USING A SERVICE ORGANIZATION (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA ........................................ ........................................ ........ 1 5 Effective Date ........................................ ........................................ ............. 6 Objectives ........................................ ........................................ .................. 7 Definitions.

report the user entity’s transactions; this includes the correction of incorrect information and how information is transferred to the general ledger; 1 ISA 315, “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.” 2 ISA 330, “The Auditor’s Responses to Assessed Risks.”

  Understanding, Entity, Material, Through, Misstatement, Of material misstatement through understanding the entity