AUD 3 Internal Control 15 - 6 Service Organizations Flashcards
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
AU-C section 402,
_____ Considerations
Relating to an Entity Using a Service Organization
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
AU-C section 402,
Audit ______________
Relating to an Entity Using a Service Organization
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
AU-C section 402,
Audit Considerations
________ to an Entity Using a Service Organization
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
AU-C section 402,
Audit Considerations
Relating to an ______ Using a Service Organization
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
AU-C section 402,
Audit Considerations
Relating to an Entity ______ a Service Organization
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
AU-C section 402,
Audit Considerations
Relating to an Entity Using a _______ Organization
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service ____________
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
What is a service organization?
Service organization
is an ___________ or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or ________ of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an ___________
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that _________ services to user entities
that are relevant to those user entities’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to ____ entities
that are relevant to those user entities’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides _________ to user entities
that are relevant to those user entities’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to user ________
that are relevant to those user entities’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to user entities
that are _________ to those user entities’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those ____ entities’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user _______’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ _______ control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal ______ over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control ____ financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over _________ reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial __________.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an ___________ or segment of an _____________
that provides ________ to user entities
that are relevant to those user entities’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to ____ ________
that are relevant to those user entities’ internal control over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to user entities
that are ________ to those user entities’ _______ ________ over financial reporting.
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What is a user auditor?
User auditor is the _______ of the client using the services of the service organization.
User auditor is the auditor of the client using the services of the service organization.
What is a user auditor?
User auditor is the auditor of the _______ using the services of the service organization.
User auditor is the auditor of the client using the services of the service organization.
What is a user auditor?
User auditor is the auditor of the client ______ the services of the service organization.
User auditor is the auditor of the client using the services of the service organization.
What is a user auditor?
User auditor is the auditor of the client using the _______ of the service organization.
User auditor is the auditor of the client using the services of the service organization.
What is a user auditor?
User auditor is the auditor of the client using the services of the _______ organization.
User auditor is the auditor of the client using the services of the service organization.
What is a user auditor?
User auditor is the auditor of the client using the services of the service ___________.
User auditor is the auditor of the client using the services of the service organization.
What is a user auditor?
User auditor is the ________ of the _______ using the services of the service organization.
User auditor is the auditor of the client using the services of the service organization.
What is a user auditor?
User auditor is the auditor of the client ______ the ________ of the service organization.
User auditor is the auditor of the client using the services of the service organization.
What is a user auditor?
User auditor is the auditor of the client using the services of the service organization.
What is a service organization?
Service organization
is an organization or segment of an organization
that provides services to user entities
that are relevant to those user entities’ internal control over financial reporting.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) ______ an understanding of the nature and significance of the services provided,
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an ___________ of the nature and significance of the services provided,
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the ______ and significance of the services provided,
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and ___________ of the services provided,
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the ________ provided,
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services _______,
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) ________ their effect on the user entity’s internal control
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their _____ on the user entity’s internal control
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the ____ entity’s internal ______
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user ______’s internal control
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) _______ the risks of material misstatement,
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the _____ of material misstatement,
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of ________ misstatement,
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material ___________,
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) ______ and perform audit procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and _______ audit procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform _____ procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit __________ responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures ___________ to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those _____.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) ______ an __________ of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the ______ and ____________ of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the ________ _________, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) ________ their _____ on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the ____ entity’s internal ______
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) ______ the _____ of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of ________ ______________, and to
2) design and perform audit procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) _____ and _______ audit procedures responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform ____ __________ responsive to those risks.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures ___________ to those ____.
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What are the objective of the user auditor?
The objective of the “user auditor” are to
1) obtain an understanding of the nature and significance of the services provided, and
2) evaluate their effect on the user entity’s internal control
in order to
1) assess the risks of material misstatement, and to
2) design and perform audit procedures responsive to those risks.
What is a service auditor?
Service auditor is the auditor of the _______ organization.
Service auditor is the auditor of the service organization.
What is a service auditor?
Service auditor is the auditor of the service organization.
Service auditor will issue a report on the internal control structure. The report on internal control structure by the service organization’s auditor will describe:
The report on internal control structure by the service organization’s auditor will describe
the ________ of the organization that are covered by the report
and a description of the auditor’s procedures.
Service auditor will issue a report on the internal control structure.
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the auditor’s procedures.
Service auditor will issue a report on the internal control structure. The report on internal control structure by the service organization’s auditor will describe:
The report on internal control structure by the service organization’s auditor will describe
the services of the __________ that are covered by the report
and a description of the auditor’s procedures.
Service auditor will issue a report on the internal control structure.
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the auditor’s procedures.
Service auditor will issue a report on the internal control structure. The report on internal control structure by the service organization’s auditor will describe:
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are _______ by the report
and a description of the auditor’s procedures.
Service auditor will issue a report on the internal control structure.
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the auditor’s procedures.
Service auditor will issue a report on the internal control structure. The report on internal control structure by the service organization’s auditor will describe:
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the ______
and a description of the auditor’s procedures.
Service auditor will issue a report on the internal control structure.
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the auditor’s procedures.
Service auditor will issue a report on the internal control structure. The report on internal control structure by the service organization’s auditor will describe:
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a ___________ of the auditor’s procedures.
Service auditor will issue a report on the internal control structure.
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the auditor’s procedures.
Service auditor will issue a report on the internal control structure. The report on internal control structure by the service organization’s auditor will describe:
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the _______’s procedures.
Service auditor will issue a report on the internal control structure.
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the auditor’s procedures.
Service auditor will issue a report on the internal control structure. The report on internal control structure by the service organization’s auditor will describe:
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the auditor’s ___________.
Service auditor will issue a report on the internal control structure.
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the auditor’s procedures.
Service auditor will issue a report on the internal control structure. The report on internal control structure by the service organization’s auditor will describe:
The report on internal control structure by the service organization’s auditor will describe
the ________ of the organization that are covered by the report
and a _________ of the auditor’s procedures.
Service auditor will issue a report on the internal control structure.
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the auditor’s procedures.
What will the report on internal control structure by the service organization’s auditor describe?
the ________ of the ____________ that are covered by the report
and a ___________ of the _______’s __________.
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the auditor’s procedures.
What will the report on internal control structure by the service organization’s auditor describe?
The report on internal control structure by the service organization’s auditor will describe
the services of the organization that are covered by the report
and a description of the auditor’s procedures.
What does the report on internal control structure by the service organization’s auditor help the user auditor to understand?
This will enable the user auditor to understand
the overall ______ of the service organization’s work on the internal control structure of the customer.
This will enable the user auditor to understand the overall impact of the service organization’s work on the internal control structure of the customer.
What does the report on internal control structure by the service organization’s auditor help the user auditor to understand?
This will enable the user auditor to understand
the ______ impact of the service organization’s work on the internal control structure of the customer.
This will enable the user auditor to understand the overall impact of the service organization’s work on the internal control structure of the customer.
What does the report on internal control structure by the service organization’s auditor help the user auditor to understand?
This will enable the user auditor to understand
the overall impact of the ______ organization’s work on the internal control structure of the customer.
This will enable the user auditor to understand the overall impact of the service organization’s work on the internal control structure of the customer.
What does the report on internal control structure by the service organization’s auditor help the user auditor to understand?
This will enable the user auditor to understand
the overall impact of the service organization’s ____ on the internal control structure of the customer.
This will enable the user auditor to understand the overall impact of the service organization’s work on the internal control structure of the customer.
What does the report on internal control structure by the service organization’s auditor help the user auditor to understand?
This will enable the user auditor to understand
the overall impact of the service organization’s work on the _______ control structure of the customer.
This will enable the user auditor to understand the overall impact of the service organization’s work on the internal control structure of the customer.
What does the report on internal control structure by the service organization’s auditor help the user auditor to understand?
This will enable the user auditor to understand
the overall impact of the service organization’s work on the internal control ________ of the customer.
This will enable the user auditor to understand the overall impact of the service organization’s work on the internal control structure of the customer.
What does the report on internal control structure by the service organization’s auditor help the user auditor to understand?
This will enable the user auditor to understand
the overall impact of the service organization’s work on the internal control structure of the _________.
This will enable the user auditor to understand the overall impact of the service organization’s work on the internal control structure of the customer.
What does the report on internal control structure by the service organization’s auditor help the user auditor to understand?
This will enable the user auditor to understand the overall impact of the service organization’s work on the internal control structure of the customer.
What the user auditor should be satisfied with before relying on such a report?
Before relying on such a report, the auditor should be satisfied as to
the _________ and independence of the service auditor, and
the adequacy of the standards under which the report was issued.
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the standards under which the report was issued.
What the user auditor should be satisfied with before relying on such a report?
Before relying on such a report, the auditor should be satisfied as to
the competence and __________ of the service auditor, and
the adequacy of the standards under which the report was issued.
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the standards under which the report was issued.
What the user auditor should be satisfied with before relying on such a report?
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the ______ auditor, and
the adequacy of the standards under which the report was issued.
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the standards under which the report was issued.
What the user auditor should be satisfied with before relying on such a report?
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the ________ of the standards under which the report was issued.
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the standards under which the report was issued.
What the user auditor should be satisfied with before relying on such a report?
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the _________ under which the report was issued.
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the standards under which the report was issued.
What the user auditor should be satisfied with before relying on such a report?
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the standards under which the _____ was issued.
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the standards under which the report was issued.
What the user auditor should be satisfied with before relying on such a report?
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the standards under which the report was _______.
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the standards under which the report was issued.
What the user auditor should be satisfied with before relying on such a report?
Before relying on such a report, the auditor should be satisfied as to
the ___________ and ___________ of the service auditor, and
the _________ of the _________under which the report was issued.
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the standards under which the report was issued.
What the user auditor should be satisfied with before relying on such a report?
Before relying on such a report, the auditor should be satisfied as to
the competence and independence of the service auditor, and
the adequacy of the standards under which the report was issued.
Should user auditor make a reference to the auditor of the service organization in the audit report on the financial statements of the customer?
Should user auditor make a reference to the auditor of the service organization in the audit report on the financial statements of the customer?
Answer: No reference
The report of the service organization’s auditor will assist the customer’s auditor in gaining an understanding of the internal control structure of the customer, to the extent it depends on the service organization’s work.
This will not, however, be considered a basis for determining the effectiveness of the customer’s internal control structure, so the use of the report is not a division of responsibility.
As a result, there must be no reference to the auditor of the service organization in the audit report on the financial statements of the customer.
Should user auditor make a reference to the service auditor in the audit report on the financial statements of the customer?
Should user auditor make a reference to the service auditor in the audit report on the financial statements of the customer?
Answer: No Reference
The report of the service organization’s auditor will assist the customer’s auditor in gaining an understanding of the internal control structure of the customer, to the extent it depends on the service organization’s work.
This will not, however, be considered a basis for determining the effectiveness of the customer’s internal control structure, so the use of the report is not a division of responsibility.
As a result, there must be no reference to the auditor of the service organization in the audit report on the financial statements of the customer.
Is the use of the report (from a service auditor) a division of responsibility?
Is the use of the report a division of responsibility?
Answer: Not a division of responsibility
The report of the service organization’s auditor will assist the customer’s auditor in gaining an understanding of the internal control structure of the customer, to the extent it depends on the service organization’s work.
This will not, however, be considered a basis for determining the effectiveness of the customer’s internal control structure, so the use of the report is not a division of responsibility.
As a result, there must be no reference to the auditor of the service organization in the audit report on the financial statements of the customer.
Will the use of the report (from a service auditor) be considered a basis for determining the effectiveness of the customer’s internal control structure?
Will the use of the report (from a service auditor) be considered a basis for determining the effectiveness of the customer’s internal control structure?
Answer: No
The use of the report will not be considered a basis for determining the effectiveness of the customer’s internal control structure.
The report of the service organization’s auditor will assist the customer’s auditor in gaining an understanding of the internal control structure of the customer, to the extent it depends on the service organization’s work.
This will not, however, be considered a basis for determining the effectiveness of the customer’s internal control structure, so the use of the report is not a division of responsibility.
As a result, there must be no reference to the auditor of the service organization in the audit report on the financial statements of the customer.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at ______.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place _______ organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get _______ from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about _________ events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at ________.
- Test of Control in place _______ organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get _______ from the other _______ Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE ___________ by ________ auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A _______ auditor should inquire of management about subsequent _______.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get ________ from the other Service _______.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- _________________ in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- _____________ in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place ________ organization by ________ auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the ______ Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should _______ of management about __________ events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service ______ should inquire of ____________ about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control __________ at CLIENT.
- Test of Control __________ SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other ________________.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A ______________ should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
____________ processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by ________ organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions __________ by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should ______ of ____________ about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 ________ Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll ____________
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 __________________
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
____________________ by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
____________________ by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at _______.
- Test of Control in place _________________ by another auditor.
- Get _______ from the other Service Auditor.
- A service auditor should _______ of management about ___________________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place ________ organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control __________________.
- Test of Control ___________________ __________________________.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get __________________________________.
- A service auditor should ______________________ __________________________________
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control _______________.
- Test of Control ________________________ _____________________ .
- Get __________________________________.
- A service auditor should ______________________ __________________________________
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
1.
2.
3.
4.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place at CLIENT.
- Test of Control in place SERVICE organization by another auditor.
- Get REPORT from the other Service Auditor.
- A service auditor should inquire of management about subsequent events.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o _______ on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether _______ have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been _____________ and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and ________ operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating ___________ .
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been _________ and controls _________ effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by ________ auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls _______ ____________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been __________ and controls _________ ____________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether __________ have been ___________ and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and __________ ___________ _______________ .
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE ___________ by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether ___________________ _______________________________________ .
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- _______________ in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by _________ _________.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o _____________ whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control _________ SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Test of Control in place SERVICE organization by another auditor.o Report on whether controls have been implemented and controls operating effectiveness.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get _______ from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 __________ an opinion on management’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 ___________ an ________ on management’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on ___________’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s _________:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on __________’s __________:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses ________________________ ____________:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 __________________ on management’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The ______ also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also _________ a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a ___________ of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the _______________ and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the _______ of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those ______ that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were _________ by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the ______ auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service _______.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a ________ ______________ and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the _________________ that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were ________ by the ________ ________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The _________________ a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a ______________ ___________________ and ____________ of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a _________ of the tests of controls and the _____ of those tests that were performed by the ______ auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes _____________ ______________________ _____________________ ________________________________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other _________________.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 ____________ of the Scope and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the _____ and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and ______ of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the ________ and _______of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of ________ performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures __________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 ___________ of the Scope and nature of procedures ________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 __________ of the ______ and ________ of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of ________ __________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 ___________ ______________ _________ of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.
3. 4 ID _____ specifying objectives.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.
3. 4 ID party specifying objectives.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.
3. 4 ID party _________ objectives.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.
3. 4 ID party specifying objectives.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
3. 4 ID party specifying ___________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
3. 4 ID party specifying objectives.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID _____ specifying objectives.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party _______ _________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID \_\_\_\_\_\_\_\_ of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID \_\_\_\_\_\_\_\_ of engagement.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of \_\_\_\_\_\_\_\_\_\_\_ .
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID \_\_\_\_\_\_\_ of \_\_\_\_\_\_\_\_\_\_\_.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID \_\_\_\_\_\_\_ Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties \_\_\_\_\_\_\_ use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended \_\_\_.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID \_\_\_\_\_ specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID \_\_\_\_\_\_ Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying \_\_\_\_\_\_\_\_\_ . 3. 5 ID purpose of engagement. 3. 6 ID parties Intended \_\_\_.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID \_\_\_\_\_\_\_\_ of \_\_\_\_\_\_\_\_\_\_\_\_. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party \_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ . 3. 5 ID purpose of engagement. 3. 6 ID \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 3. 5 3. 6
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 _________ an _________ on management’s assertions:
3. 2 The _______ also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a ________ of the _______________ and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the ________________ that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the ________________ .
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 __________ of the ______ and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 _________ of the Scope and _____ of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of _______ __________.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 ___________ of the Scope and nature of __________ performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying \_\_\_\_\_\_\_\_\_\_ . 3. 5 ID purpose of \_\_\_\_\_\_\_\_\_\_\_\_\_\_. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties \_\_\_\_\_\_\_\_\_\_ \_\_\_.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s __________ regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
3. 2 The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
3. 3 Description of the Scope and nature of procedures performed.3. 4 ID party specifying objectives. 3. 5 ID purpose of engagement. 3. 6 ID parties Intended use.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 __________’s description of the service organization’s system
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s __________ of the service organization’s _______
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the _______ organization’s system _____ ________ the system that was designed and implemented during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the ________ that was _______ and implemented during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the _____ that was designed and ___________ during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly _________ the system that was _________ and ____________ during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented ______ the ______.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s ___________ of the service organization’s ______ fairly presents the system that was _________ and ____________ during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
3. 12 The ________ related to the control objectives stated in management’s description
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
3. 12 The controls related to the control objectives stated in management’s description
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control ___________ stated in management’s description
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in ___________’s description
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The ________ related to the control objectives stated in management’s description were _______ designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably __________ and operated ___________ during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls ________ to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives _______ in management’s ___________ were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and _______ effectively _____ the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively ______ the ______.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the _______ objectives ________ in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were ______________ and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and ______________________ during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were _______________ and __________________ during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in _______________________ were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively ________________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an _______ on management’s __________ regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
- Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions regarding:
3. 11 Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
3. 12 The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
