Section Reporting by the User Auditor - ASA 402 - Audit Considerations Relating to an Entity Using a Service Organisation - October 2009 - Reporting by the User Auditor

Reporting by the User AuditorReporting by the User Auditor

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Reporting by the User Auditor

The user auditor shall modify the opinion in the user auditor’s report in accordance with ASA 705[6] if the user auditor is unable to obtain sufficient appropriate audit evidence regarding the services provided by the service organisation relevant to the audit of the user entity’s financial report. (Ref: Para. A42)
The user auditor shall not refer to the work of a service auditor in the user auditor’s report containing an unmodified opinion unless required by law or regulation to do so. If such reference is required by law or regulation, the user auditor’s report shall indicate that the reference does not diminish the user auditor’s responsibility for the audit opinion. (Ref: Para. A43)
If reference to the work of a service auditor is relevant to an understanding of a modification to the user auditor’s opinion, the user auditor’s report shall indicate that such reference does not diminish the user auditor’s responsibility for that opinion. (Ref: Para. A44)

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