Division Auditing Standard ASA 402 Audit Consider - ASA 402 - Audit Considerations Relating to an Entity Using a Service Organisation - October 2009 - Auditing Standard ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (as Amended)

Auditing Standard ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (as Amended)

This compilation takes into account amendments made up to and including 27 April 2022 and was prepared on 1 March 2023 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 402 (October 2009) as amended by other Auditing Standards which are listed in the Table below.

Auditing Standard ASA 402 Audit ConsiderAuditing Standard ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (as Amended)

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Auditing Standard ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (as Amended)