CTHRepealedLegislation
ASA 402 - Audit Considerations Relating to Entities Using Service Organisations - April 2006
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CONTENTS
PREFACE
AUTHORITY STATEMENT
Paragraphs
Application.................................. 1-2
Operative Date................................ 3
Introduction.................................. 4-6
Considerations of the Auditor...................... 7-18
Service Organisation Auditor’s Reports................ 19-27
Conformity with International Standards on Auditing...... 28