2018年1月1日 · ISA (UK) 402 (Updated May 2022) Publication date: 20 May 2022 Effective from: 15 December 2019 Type: Standard: Format: PDF, 585.0 KB

International Standard on Auditing (ISA) 402, Audit Considerations Relating to an Entity Using a Service Organization, should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with …

2023年6月16日 · The examples and case studies provided illustrate how auditors can apply ISA 402 in practice to obtain sufficient appropriate audit evidence and ensure the accuracy and completeness of financial statements when relying on the services of a service organization.

ISA 402 (Revised and Redrafted) – Introduction. 1. Scope of this ISA; 2. Effective Date; ISA 402 – Objectives; ISA 402 – Definitions. 1. Type 1 Report; 2. Type 2 Report; ISA 402 – Requirements. 1. Obtaining an Understanding of the Services Provided by a Service Organization, Including Internal Control; 2. Responding to the Assessed ...

In December 2007, the IAASB approved an exposure draft of proposed ISA 402 (Revised and Redrafted), Audit Considerations Relating to an Entity Using a Third Party Service Organization. Forty-nine comment letters were received. The IAASB discussed a summary of significant comments and a revised draft of the proposed ISA at the September 2008 ...

2009年3月1日 · Basis for Conclusions: ISA 402 (Revised and Redrafted), Audit Considerations Relating to an Entity Using a Service Organization

3 SA 402 Introduction Scope of this SA 1. This Standard on Auditing (S A) 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 organisations. Specifically, it expands on how

2024年3月4日 · The FRC develops and maintains auditing standards for engagements that are performed in the public interest within the United Kingdom. The standards below are effective for audits of financial statements for periods commencing on or after 15 December 2019 (unless otherwise stated).

2014年6月27日 · 内容提示： ISA 402 347 AUDITING 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 ..............................................................

ISA 402 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. Specifically, it expands on how the

2021年12月15日 · Audit Considerations Relating to an Entity Using a Service Organisation. 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 organisations. Applicable for audits of financial statements for periods as indicated.

International Standard on Auditing (Ireland) 402 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.

ISA 402 (REVISED AND REDRAFTED) AUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANISATION. ISA 402 deals with the responsibility the auditor has to obtain sufficient appropriate audit evidence when an entity uses a service organisation. For the purposes of ISA 402, the definition of a ‘service organisation’ is:

International Standard on Auditing (ISA) 402, “Audit Considerations Relating to an Entity Using a Service Organization” should be read in conjunction with ISA 200, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with …

International Standard on Auditing (ISA) 402, “Audit Considerations Relating to Entities Using Service Organisations”, should be read in the context of the “Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services,” which sets out the application and authority of ISAs.

2022年2月23日 · The objectives of ISA 402 are to obtain an understanding of the nature and significance of the services provided by the service organization and their effect on the user entity’s internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement and to design and perform audit procedures responsive to

1. This International Standard on Auditing (Ireland) (ISA (Ireland)) 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. Specifically, it expands on how the user auditor applies ISA (Ireland) 3151 and ISA (Ireland) 3302 in obtaining

In particular, proposed ISA 402 (Revised and Redrafted) specifically requires a user auditor to understand the services of a service organization when they directly affect the user entity’s internal control as it relates to the preparation of the financial statements – when those services, had they been performed “in house,” would have been cove...

A42-A44 International Standard on Auditing (UK and Ireland) (ISA (UK and Ireland)) 402, “Audit Considerations Relating to an Entity Using a Service Organization” should be read in conjunction with ISA (UK and Ireland) 200, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards ...

ISA 402: AUDIT CONSIDERATION RELATING TO AN ENTITY USING A SERVICE ORGANISATION. Commitment. SCOPE: user auditor’s responsibility to obtain sufficient appropriate audit evidence when a user entity uses the …