- Download 12
- File Size 107.91 KB
- File Count 1
- Create Date February 23, 2022
- Last Updated December 6, 2023
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.