Search results with tag "402 audit"
INTERNATIONAL STANDARD ON AUDITING 402 AUDIT ...
www.ifac.orgAUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANIZATION 347 ISA 402 AUDITING Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the user auditor’s responsibility to obtain sufficient appropriate audit evidence when a user entity uses the services of one or more service organizations.
INTERNATIONAL STANDARD ON AUDITING 402 AUDIT ...
www.ifac.org345 ISA 402 AUDITING INTERNATIONAL STANDARD ON AUDITING 402 AUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANIZATION (Effective for audits of financial statements for periods
INTERNATIONAL STANDARD ON AUDITING 402 AUDIT ...
www.ifac.orgAUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS 421 ISA 402 AUDITING o How the entity identifies and manages risks related to use of the service organization. • Service organization’s capability and financial strength, including the possible effect of the failure of the service organization on the entity.