Section Type 1 and Type 2 Reports that Exclude t - ASA 402 - Audit Considerations Relating to an Entity Using a Service Organisation - October 2009 - Type 1 and Type 2 Reports that Exclude the Services of a Subservice Organisation | Zoe
ASA 402 - Audit Considerations Relating to an Entity Using a Service Organisation - October 2009
Type 1 and Type 2 Reports that Exclude tType 1 and Type 2 Reports that Exclude the Services of a Subservice Organisation
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Type 1 and Type 2 Reports that Exclude the Services of a Subservice Organisation
If the user auditor plans to use a type 1 or a type 2 report that excludes the services provided by a subservice organisation and those services are relevant to the audit of the user entity’s financial report, the user auditor shall apply the requirements of this Auditing Standard with respect to the services provided by the subservice organisation. (Ref: Para. A40)