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ISA 402 - Auditing Considerations Relating to An Entity Using a Service Organization

The objectives of ISA 402 are to  obtain  an  understanding  of  the  nature  and  significance  of  the  services  provided  by  the  service  organization  and  their  effect  on  the  user  entity’s  internal  control  relevant  to  the  audit,  sufficient  to  identify and assess the risks of material misstatement and  to design and perform audit procedures responsive to those risks.

Attached Files

ISA 402.pdf