Auditing Standard ASA 2022-1 Amendments to Australian Auditing Standards
Amendments to ASA 402Amendments to ASA 402
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Amendments to ASA 402
- Existing paragraph A19 is amended to read as follows:
Another auditor may be used to perform procedures that will provide the necessary information about the relevant controls at the service organisation related to services provided to the user entity. If a type 1 or type 2 report has been issued, the user auditor may use the service auditor to perform these procedures as the service auditor has an existing relationship with the service organisation. The user auditor, using the work of another auditor, may find the guidance in ASA 220600[10] useful as it relates to determining the competence and capabilities of the other understanding another auditor (including that auditor’s independence and professional competence), the direction and supervisioninvolvement in the work of the other another auditor, in planning the nature, timing and extent of thesuch work assigned to the other auditor, and in evaluating the sufficiency and appropriateness of the audit evidence obtained.