AUD 3 Internal Control 15 - 5 Service Organizations

Question 1

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs

Answer 1

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 2

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Det______ that the date of a type 1 report,

Answer 2

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,

Question 3

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the d___ of a type 1 report,

Answer 3

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,

Question 4

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 re____,
or the period covered by a type 2 report

Answer 4

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period covered by a type 2 report

Question 5

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the pe____ covered by a type 2 report

Answer 5

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period covered by a type 2 report

Question 6

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period covered by a type 2 re____

Answer 6

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period covered by a type 2 report

Question 7

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period co___ed by a type 2 report
is appropriate for the auditor’s needs

Answer 7

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period covered by a type 2 report
is appropriate for the auditor’s needs

Question 8

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period covered by a type 2 report
is ap________ for the auditor’s needs

Answer 8

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period covered by a type 2 report
is appropriate for the auditor’s needs

Question 9

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period covered by a type 2 report
is appropriate for the auditor’s n__ds

Answer 9

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period covered by a type 2 report
is appropriate for the auditor’s needs

Question 10

Service Organizations

To r__y upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period covered by a type 2 report
is appropriate for the auditor’s needs

Answer 10

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report,
or the period covered by a type 2 report
is appropriate for the auditor’s needs

Question 11

Service Organizations

To rely upon a type 1 or type 2 report, the auditor sh___d:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control;

Answer 11

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control;

Question 12

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Eva______ whether the evidence provided by the report

Answer 12

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report

Question 13

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evi______ provided by the report

Answer 13

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report

Question 14

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the re____

Answer 14

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report

Question 15

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence pr____ed by the report
is appropriate and sufficient

Answer 15

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient

Question 16

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is app_______ and sufficient

Answer 16

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient

Question 17

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and suf_______

Answer 17

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient

Question 18

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient
for the pur____ of obtaining an understanding of the user’s internal control;

Answer 18

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient
for the purpose of obtaining an understanding of the user’s internal control;

Question 19

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient
for the purpose of ob____ing an understanding of the user’s internal control;

Answer 19

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient
for the purpose of obtaining an understanding of the user’s internal control;

Question 20

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient
for the purpose of obtaining an un_______ing of the user’s internal control;

Answer 20

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient
for the purpose of obtaining an understanding of the user’s internal control;

Question 21

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient
for the purpose of obtaining an understanding of the u___’s internal control;

Answer 21

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient
for the purpose of obtaining an understanding of the user’s internal control;

Question 22

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient
for the purpose of obtaining an understanding of the user’s internal con____;

Answer 22

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report
is appropriate and sufficient
for the purpose of obtaining an understanding of the user’s internal control;

Question 23

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Det_____ if the user entity has developed controls

Answer 23

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls

Question 24

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the u___ entity has developed controls

Answer 24

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls

Question 25

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has dev____ed controls

Answer 25

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls

Question 26

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed con____s
that are complementary to those of the service organization

Answer 26

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization

Question 27

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are com_______tary to those of the service organization

Answer 27

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization

Question 28

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the ser____ organization

Answer 28

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization

Question 29

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that ad___ss risks of material misstatement

Answer 29

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement

Question 30

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address r___s of material misstatement

Answer 30

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement

Question 31

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material miss________

Answer 31

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement

Question 32

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement relating to rel_____ assertions

Answer 32

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement relating to relevant assertions

Question 33

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement re___ing to relevant assertions in the user’s financial statements.

Answer 33

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 34

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement relating to relevant as_______s in the user’s financial statements.

Answer 34

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 35

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement relating to relevant assertions in the user’s fin_______ statements.

Answer 35

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 36

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement relating to relevant assertions in the u___’s financial statements.

Answer 36

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine if the user entity has developed controls
that are complementary to those of the service organization
that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 37

Service Organizations

To rely up__ a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 37

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 38

Service Organizations

To rely upon a t___ 1 or t___ 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 38

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 39

Service Organizations

To rely upon a type 1 or type 2 re____, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 39

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 40

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• De________ that the d___ of a t___ 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 40

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 41

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Det_______ that the date of a type 1 report, or the pe____ co___ed by a t___ 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 41

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 42

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is ap________ for the auditor’s n__ds;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 42

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 43

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Eva______ whether the evi______ provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 43

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 44

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence pr____ed by the re____ is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 44

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 45

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appr_______ and suff______ for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 45

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 46

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the pu______ of ob____ing an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 46

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 47

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an und______ing of the user’s int_____ control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 47

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 48

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Det_______ if the u___entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 48

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 49

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has de_____ed con____s that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 49

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 50

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are com_________ry to those of the ser____ organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 50

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 51

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that a______ss ri__s of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 51

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 52

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of ma______ miss_______ relating to relevant assertions in the user’s financial statements.

Answer 52

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 53

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement re____ing to rel______ assertions in the user’s financial statements.

Answer 53

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 54

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant as_______s in the us__’s financial statements.

Answer 54

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 55

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial sta_______s.

Answer 55

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 56

Service Organizations

To rely upon a type 1 or type 2 report, the a_______ should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Answer 56

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

Question 57

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Answer 57

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 58

Service Organizations

When the au_____ of the user entity intends to rely on the controls at the service organization,

Answer 58

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

Question 59

Service Organizations

When the auditor of the u___ entity intends to rely on the controls at the service organization,

Answer 59

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

Question 60

Service Organizations

When the auditor of the user entity intends to r__y on the controls at the service organization,

Answer 60

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

Question 61

Service Organizations

When the auditor of the user entity intends to rely on the con____s at the service organization,

Answer 61

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

Question 62

Service Organizations

When the auditor of the user entity intends to rely on the controls at the ser____ organization,

Answer 62

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

Question 63

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to t___s of controls,

Answer 63

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,

Question 64

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of con____s,

Answer 64

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,

Question 65

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be acco______ed by:

Answer 65

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

Question 66

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Ob____ing and reading a type 2 report

Answer 66

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report

Question 67

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and r____ing a type 2 report

Answer 67

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report

Question 68

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a t___ 2 report

Answer 68

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report

Question 69

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 re____

Answer 69

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report

Question 70

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• A____ing tests of controls at the service organization;

Answer 70

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization;

Question 71

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying t___s of controls at the service organization;

Answer 71

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization;

Question 72

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Applying tests of con____s at the service organization;

Answer 72

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Applying tests of controls at the service organization;

Question 73

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Applying tests of controls at the ser____ organization;

Answer 73

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Applying tests of controls at the service organization;

Question 74

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Applying tests of controls at the service organization; or
• U___ng another auditor to perform tests of control at the service organization.

Answer 74

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 75

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Applying tests of controls at the service organization; or
• Using another au_____ to perform tests of control at the service organization.

Answer 75

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 76

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Using ano____ auditor to perform tests of control at the service organization.

Answer 76

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Using another auditor to perform tests of control at the service organization.

Question 77

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Using another auditor to per____ tests of control at the service organization.

Answer 77

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Using another auditor to perform tests of control at the service organization.

Question 78

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Using another auditor to perform t____ of control at the service organization.

Answer 78

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Using another auditor to perform tests of control at the service organization.

Question 79

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Using another auditor to perform tests of con____ at the service organization.

Answer 79

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Using another auditor to perform tests of control at the service organization.

Question 80

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Using another auditor to perform tests of control at the ser____ organization.

Answer 80

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Using another auditor to perform tests of control at the service organization.

Question 81

Service Organizations

When the auditor of the user e____ty intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Answer 81

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 82

Service Organizations

When the auditor of the user entity in____s to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Answer 82

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 83

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be su_____ed to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Answer 83

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 84

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Ob____ing and r____ing a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Answer 84

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 85

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a t___ 2 re____;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Answer 85

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 86

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Ap___ing t___s of con____s at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Answer 86

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 87

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the ser____ orga_______; or
• Using another auditor to perform tests of control at the service organization.

Answer 87

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 88

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• U___g ano____ auditor to perform tests of control at the service organization.

Answer 88

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 89

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another au_____ to per____ tests of control at the service organization.

Answer 89

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 90

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform t___s of co_____ at the service organization.

Answer 90

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 91

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the ser____ organi_______.

Answer 91

Service Organizations

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls,
which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 92

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls, which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Answer 92

Service Organizations

To rely upon a type 1 or type 2 report, the auditor should:

• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.

When the auditor of the user entity intends to rely on the controls at the service organization,

they must be subjected to tests of controls, which may be accomplished by:

• Obtaining and reading a type 2 report;
• Applying tests of controls at the service organization; or
• Using another auditor to perform tests of control at the service organization.

Question 93

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 93

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 94

Service Organizations

If the au_____’s test of controls consists of obtaining and reading a type 2 report,

Answer 94

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

Question 95

Service Organizations

If the auditor’s t___ of controls consists of obtaining and reading a type 2 report,

Answer 95

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

Question 96

Service Organizations

If the auditor’s test of con____s consists of obtaining and reading a type 2 report,

Answer 96

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

Question 97

Service Organizations

If the auditor’s test of controls consists of o_____ing and reading a type 2 report,

Answer 97

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

Question 98

Service Organizations

If the auditor’s test of controls consists of obtaining and ____ing a type 2 report,

Answer 98

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

Question 99

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a t___ 2 report,

Answer 99

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

Question 100

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 re____,

the auditor will evaluate the report to determine:

Answer 100

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

Question 101

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will eva______ the report to determine:

Answer 101

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

Question 102

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the re____ to determine:

Answer 102

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

Question 103

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to dete_____:

Answer 103

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

Question 104

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is f__ an appropriate period

Answer 104

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period

Question 105

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an app________ period

Answer 105

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period

Question 106

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate pe____

Answer 106

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period

Question 107

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are com________ry controls at the user entity

Answer 107

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity

Question 108

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary con____s at the user entity

Answer 108

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity

Question 109

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the u__r entity identified by the service organization

Answer 109

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization

Question 110

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity id____ied by the service organization

Answer 110

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization

Question 111

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the ser____ organization

Answer 111

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization

Question 112

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as ad______ing risks of material misstatement

Answer 112

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

Question 113

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing ri__s of material misstatement

Answer 113

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

Question 114

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of ma______ misstatement

Answer 114

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

Question 115

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, de_______ing if those controls have been designed and implemented and applying tests of controls to them;

Answer 115

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;

Question 116

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those con____s have been designed and implemented and applying tests of controls to them;

Answer 116

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;

Question 117

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been de____ed and implemented and applying tests of controls to them;

Answer 117

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;

Question 118

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and imp_______ed and applying tests of controls to them;

Answer 118

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;

Question 119

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and a___ying tests of controls to them;

Answer 119

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;

Question 120

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying t___s of controls to them;

Answer 120

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;

Question 121

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of con____s to them;

Answer 121

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;

Question 122

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;

• If the t___ period covered by tests of controls is adequate and evaluating the length of time since testing;

Answer 122

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing;

Question 123

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;

• If the time pe____ covered by tests of controls is adequate and evaluating the length of time since testing;

Answer 123

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement

and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing;

Question 124

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period co___ed by tests of controls is adequate and evaluating the length of time since testing;

Answer 124

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing;

Question 125

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by t___s of controls is adequate and evaluating the length of time since testing;

Answer 125

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing;

Question 126

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is ade_____ and evaluating the length of time since testing;

Answer 126

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing;

Question 127

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and ev_____ing the length of time since testing;

Answer 127

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing;

Question 128

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the l____th of time since testing;

Answer 128

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing;

Question 129

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of t___ since testing;

Answer 129

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing;

Question 130

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time si___ testing;

Answer 130

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing;

Question 131

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since t___ing;

Answer 131

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing;

Question 132

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether t___s of controls performed by the service auditor provide sufficient appropriate audit evidence

Answer 132

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence

Question 133

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of con____s performed by the service auditor provide sufficient appropriate audit evidence

Answer 133

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence

Question 134

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls per____ed by the service auditor provide sufficient appropriate audit evidence

Answer 134

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence

Question 135

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the ser____ auditor provide sufficient appropriate audit evidence

Answer 135

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence

Question 136

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service au_____ provide sufficient appropriate audit evidence

Answer 136

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence

Question 137

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor pro____ sufficient appropriate audit evidence

Answer 137

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence

Question 138

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide suff_______ appropriate audit evidence

Answer 138

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence

Question 139

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient app________ audit evidence

Answer 139

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence

Question 140

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate a____ evidence

Answer 140

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence

Question 141

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evid______ to support the user auditor’s risk assessment.

Answer 141

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 142

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to sup____ the user auditor’s risk assessment.

Answer 142

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 143

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the u___ auditor’s risk assessment.

Answer 143

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 144

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s r___ assessment.

Answer 144

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 145

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk asse_______.

Answer 145

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 146

Service Organizations

If the au_____’s t___ of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 146

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 147

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will ev_______ the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 147

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 148

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to deter____:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 148

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 149

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appr_______ pe____;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 149

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 150

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary con____s at the u___ entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 150

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 151

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the ser____ organization as ad______sing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 151

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 152

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, det______ing if those con____s have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 152

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 153

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been de____ed and im________ed and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 153

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 154

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and ap___ing t___s of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 154

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 155

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the t___ pe____ covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 155

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 156

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period co___ed by t___s of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 156

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 157

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of con____s is ade______ and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 157

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 158

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and ev______ing the l___th of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 158

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 159

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of t___ since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 159

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 160

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of t___ since t___ing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 160

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 161

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether t___s of con____s performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 161

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 162

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor pro___ sufficient appr_______ audit evidence to support the user auditor’s risk assessment.

Answer 162

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 163

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide suff______ appropriate audit evi_______ to support the user auditor’s risk assessment.

Answer 163

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 164

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to sup____ the us__ auditor’s risk assessment.

Answer 164

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 165

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s r__k ass________.

Answer 165

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Question 166

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 re____,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.

Answer 166

Service Organizations

If the auditor’s test of controls consists of obtaining and reading a type 2 report,

the auditor will evaluate the report to determine:

• Whether it is for an appropriate period;
• Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
• If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
• Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.