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Audit Considerations for Service Organizations by Laura D'souza is a document available to read on EtoBox.

What is Audit Considerations for Service Organizations about?

This document is SA 402, which provides guidance for auditors on audit considerations relating to an entity that uses a service organization. It covers objectives for the user auditor, definitions of key terms, and requirements related to obtaining an understanding of the services provided by the service organization and internal controls. It also provides guidance on responding to risks, types of reports that may be used from a service auditor, and reporting responsibilities of the user auditor. The append

Author

Laura D'souza

Language

EN