ASA 402 - Audit Considerations Relating to an Entity Using a Service Organisation - October 2009
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| A19 | Amended | ASA 2011-1 [31] |
| A1 | Amended | ASA 2013-2 [77] |
| 1 and Footnote 1 | Amended | ASA 2020-1 [109] |
| 3 | Amended | ASA 2020-1 [110] |
| 7 | Amended | ASA 2020-1 [111] |
| 9Footnote 3 | Amended | ASA 2020-1 [112] |
| 10 and Footnote 4 | Amended | ASA 2020-1 [113] |
| 10Footnote 5 | Addition | ASA 2020-1 [113] |
| Renumbering of footnotes | Amended | ASA 2020-1 [114] |
| 11 | Amended | ASA 2020-1 [115] |
| 12 | Amended | ASA 2020-1 [116] |
| 14 | Amended | ASA 2020-1 [117] |
| A14Footnote 9 | Amended | ASA 2020-1 [118] |
| A19 | Amended | ASA 2020-1 [119] |
| A22 | Amended | ASA 2020-1 [120] |
| A29 | Amended | ASA 2020-1 [121] |
| A30 | Amended | ASA 2020-1 [122] |
| A33 | Amended | ASA 2020-1 [123] |
| A34 | Amended | ASA 2020-1 [124] |
| A39 | Amended | ASA 2020-1 [125] |
| A19Footnote 10 | Amended | ASA 2022-1 [32] |
AUTHORITY STATEMENT
Auditing Standard ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (as amended to 27 April 2022) is set out in paragraphs Aus 0.1 to A44.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.