AUD 3 Internal Control 15 - 6 Service Organizations Flashcards
1
Q
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
A
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
2
Q
AU-C section 402,
_____ Considerations
Relating to an Entity Using a Service Organization
A
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
3
Q
AU-C section 402,
Audit ______________
Relating to an Entity Using a Service Organization
A
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
4
Q
AU-C section 402,
Audit Considerations
________ to an Entity Using a Service Organization
A
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
5
Q
AU-C section 402,
Audit Considerations
Relating to an ______ Using a Service Organization
A
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
6
Q
AU-C section 402,
Audit Considerations
Relating to an Entity ______ a Service Organization
A
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
7
Q
AU-C section 402,
Audit Considerations
Relating to an Entity Using a _______ Organization
A
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
8
Q
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service ____________
A
AU-C section 402,
Audit Considerations
Relating to an Entity Using a Service Organization
9
Q
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.
A
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.
10
Q
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.
A
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.
11
Q
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.
A
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.
12
Q
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.
A
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.
13
Q
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.
A
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.
14
Q
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.
A
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.
15
Q
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.
A
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.
16
Q
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.
A
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.
17
Q
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.
A
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.
18
Q
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.
A
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.
19
Q
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.
A
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.
20
Q
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.
A
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.
21
Q
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.
A
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.
22
Q
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.
A
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.
23
Q
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 __________.
A
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.
24
Q
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.
A
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.
25
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.
26
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.
27
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.
28
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.
29
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.
30
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.
31
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.
32
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.
33
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.
34
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.
35
What is a user auditor?
User auditor is the auditor of the client using the services of the service organization.
36
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.
37
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.
38
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.
39
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.
40
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.
41
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.
42
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.
43
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.
44
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.
45
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.
46
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.
47
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.
48
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.
49
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.
50
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.
51
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.
52
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.
53
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.
54
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.
55
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.
56
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.
57
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.
58
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.
59
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.
60
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.
61
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.
62
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.
63
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.
64
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.
65
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.
66
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.
67
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.
68
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.
69
What is a service auditor?
Service auditor is the auditor of the _______ organization.
Service auditor is the auditor of the service organization.
70
What is a service auditor?
Service auditor is the auditor of the service organization.
71
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.
72
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.
73
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.
74
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.
75
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.
76
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.
77
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.
78
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.
79
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.
80
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.
81
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.
82
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.
83
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.
84
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.
85
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.
86
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.
87
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.
88
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.
89
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.
90
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.
91
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.
92
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.
93
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.
94
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.
95
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.
96
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.
97
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.
98
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.
99
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.
100
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.
101
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.
102
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.
103
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.
104
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.
105
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.
106
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.
107
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.
108
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.
109
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.
110
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.
111
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.
112
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.
113
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.
114
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.
115
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.
116
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.
117
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.
118
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.
119
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.
120
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.
121
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.
122
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.
123
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.
124
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.
125
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.
126
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.
127
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.
128
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.
129
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
1. Test of Control in place at _______.
2. Test of Control in place _________________ by another auditor.
3. Get _______ from the other Service Auditor.
4. A service auditor should _______ of management about ___________________.
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
1. Test of Control in place at CLIENT.
2. Test of Control in place SERVICE organization by another auditor.
3. Get REPORT from the other Service Auditor.
4. A service auditor should inquire of management about subsequent events.
130
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
131
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
1. Test of Control __________________.
2. Test of Control ___________________ __________________________.
3. Get REPORT from the other Service Auditor.
4. 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. Test of Control in place at CLIENT.
2. Test of Control in place SERVICE organization by another auditor.
3. Get REPORT from the other Service Auditor.
4. A service auditor should inquire of management about subsequent events.
132
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
1. Test of Control in place at CLIENT.
2. Test of Control in place SERVICE organization by another auditor.
3. Get __________________________________.
4. A service auditor should ______________________ __________________________________
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
1. Test of Control in place at CLIENT.
2. Test of Control in place SERVICE organization by another auditor.
3. Get REPORT from the other Service Auditor.
4. A service auditor should inquire of management about subsequent events.
133
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
1. Test of Control _______________.
2. Test of Control ________________________ _____________________ .
3. Get __________________________________.
4. A service auditor should ______________________ __________________________________
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
1. Test of Control in place at CLIENT.
2. Test of Control in place SERVICE organization by another auditor.
3. Get REPORT from the other Service Auditor.
4. A service auditor should inquire of management about subsequent events.
134
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
1. Test of Control in place at CLIENT.
2. Test of Control in place SERVICE organization by another auditor.
3. Get REPORT from the other Service Auditor.
4. A service auditor should inquire of management about subsequent events.
135
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
136
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
137
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
138
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
139
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
140
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
141
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
142
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
143
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
144
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
145
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
146
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
147
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
148
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. _______________ 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
149
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
150
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
151
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
152
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
2. 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
2. Test of Control in place SERVICE organization by another auditor.
o Report on whether controls have been implemented and controls operating effectiveness.
153
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
154
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
155
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
156
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
157
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
158
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
159
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
160
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
161
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. Get report from the other Service Auditor.
3. 1
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. Get report from the other Service Auditor.
3. 1 Expresses an opinion on management’s assertions:
162
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
163
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
164
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
165
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
166
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
167
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
168
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
169
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
170
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
171
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
172
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
173
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
174
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
175
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
176
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
177
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
178
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
179
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. Get report from the other Service Auditor.
3. 2
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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.
180
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
181
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
182
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
183
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
184
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
185
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
186
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
187
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
188
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
189
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
190
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
191
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
192
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 3 Description of the Scope and nature of procedures performed.
3. 4 ID party specifying objectives.
193
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 4 ID party specifying objectives.
194
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 4 ID party specifying objectives.
195
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
196
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
197
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 4 ID party specifying objectives.
3. 5 ID purpose of engagement.
198
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. Get report from the other Service Auditor.
3. 4 ID party specifying objectives.
3. 5 ID purpose of engagement.
199
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
200
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
201
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
202
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
203
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
204
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
205
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
206
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
207
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
208
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
209
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
210
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
211
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
212
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
213
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
214
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
215
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
216
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
217
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
218
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
219
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
220
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
221
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
222
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
223
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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
224
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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
225
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
226
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
227
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
228
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
229
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
230
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
231
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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
232
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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
233
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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
234
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
235
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
236
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
237
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
238
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
239
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
240
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
241
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
242
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
243
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
244
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
245
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
246
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
3. 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
3. 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.
247
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The _______ of the services provided
As part of obtaining an understanding of the internal controls of a client using a service organization, the auditor should obtain an understanding as to how the client uses the service organization.
The understanding will include:
• The nature of the services provided
248
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The _____ of the ______ provided
The understanding will include:
• The nature of the services provided
249
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The __________ of the services to the user entity;
The understanding will include:
• The significance of the services to the user entity
250
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The significance of the ________ to the user entity;
The understanding will include:
• The significance of the services to the user entity
251
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The ___________ of the _______ to the user entity;
The understanding will include:
• The significance of the services to the user entity
252
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The significance of the services to the _____ entity;
The understanding will include:
• The significance of the services to the user entity
253
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The _________________________ to the user entity;
The understanding will include:
• The significance of the services to the user entity
254
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The ______ on the user entity’s internal control
The understanding will include:
• The effect on the user entity’s internal control
255
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The effect on the user entity’s ________ control
The understanding will include:
• The effect on the user entity’s internal control
256
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The effect on the user entity’s internal ________
The understanding will include:
• The effect on the user entity’s internal control
257
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The _______ on the user entity’s internal ________
As part of obtaining an understanding of the internal controls of a client using a service organization, the auditor should obtain an understanding as to how the client uses the service organization.
The understanding will include:
• The effect on the user entity’s internal control
258
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The _____ on the user entity’s ______________
As part of obtaining an understanding of the internal controls of a client using a service organization, the auditor should obtain an understanding as to how the client uses the service organization.
The understanding will include:
• The effect on the user entity’s internal control
259
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The effect on the _____ entity’s internal control
The understanding will include:
• The effect on the user entity’s internal control
260
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The _____ on the _____ entity’s internal control
The understanding will include:
• The effect on the user entity’s internal control
261
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The _______ on the ____ entity’s ______________
The understanding will include:
• The effect on the user entity’s internal control
262
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
As part of obtaining an understanding of the internal controls of a client using a service organization, the auditor should obtain an understanding as to how the client uses the service organization.
The understanding will include:
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
263
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The _______ of the services provided;
* The ___________ of the services to the user entity;
* The _____ on the user entity’s internal control;
The understanding will include:
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
264
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The ______ of the ________ provided;
* The __________ of the _______ to the user entity;
* The effect on the user entity’s internal control;
The understanding will include:
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
265
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature of the services provided;
* The significance of the services to the user entity;
* The _______ on the user entity’s _____________;
The understanding will include:
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
266
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The ______ and materiality of transactions that are processed by the service organization
As part of obtaining an understanding of the internal controls of a client using a service organization, the auditor should obtain an understanding as to how the client uses the service organization.
The understanding will include:
• The nature and materiality of transactions that are processed by the service organization;
267
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The nature and __________ of transactions that are processed by the service organization
The understanding will include:
• The nature and materiality of transactions that are processed by the service organization
268
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The ______ and _________ of transactions that are processed by the service organization
The understanding will include:
• The nature and materiality of transactions that are processed by the service organization
269
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The nature and materiality of ________ that are processed by the service organization
The understanding will include:
• The nature and materiality of transactions that are processed by the service organization
270
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The ______ and ________ of ___________ that are processed by the service organization
The understanding will include:
• The nature and materiality of transactions that are processed by the service organization
271
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The nature and materiality of transactions that are ____________ by the _______ organization
The understanding will include:
• The nature and materiality of transactions that are processed by the service organization
272
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The ___________________________ that are processed by the service organization
The understanding will include:
• The nature and materiality of transactions that are processed by the service organization
273
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The nature and materiality of transactions that are ___________________ organization
The understanding will include:
• The nature and materiality of transactions that are processed by the service organization
274
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The nature and materiality of transactions that are processed by the _________________
The understanding will include:
• The nature and materiality of transactions that are processed by the service organization
275
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• ________ between the activities of the user entity and of the service organization
As part of obtaining an understanding of the internal controls of a client using a service organization, the auditor should obtain an understanding as to how the client uses the service organization.
The understanding will include:
• Interaction between the activities of the user entity and of the service organization
276
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• Interaction between the ________ of the user entity and of the service organization
The understanding will include:
• Interaction between the activities of the user entity and of the service organization
277
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• Interaction between the activities of the ____ entity and of the _____ organization
The understanding will include:
• Interaction between the activities of the user entity and of the service organization
278
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• ________ between the ________ of the ____ entity and of the _______ organization
The understanding will include:
• Interaction between the activities of the user entity and of the service organization
279
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• _______________ the activities of the user entity and of the service organization
The understanding will include:
• Interaction between the activities of the user entity and of the service organization
280
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• ________________ the ________ of the user entity and of the service organization
The understanding will include:
• Interaction between the activities of the user entity and of the service organization
281
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• Interaction between the activities of the ____ entity and of the ________________
The understanding will include:
• Interaction between the activities of the user entity and of the service organization
282
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The ______ of the relationship between the entities
As part of obtaining an understanding of the internal controls of a client using a service organization, the auditor should obtain an understanding as to how the client uses the service organization.
The understanding will include:
• The nature of the relationship between the entities
283
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The nature of the _________ between the entities
The understanding will include:
• The nature of the relationship between the entities
284
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The ______ of the ___________ between the entities
The understanding will include:
• The nature of the relationship between the entities
285
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The nature of the relationship between the _______
The understanding will include:
• The nature of the relationship between the entities
286
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The _______________________ between the entities
The understanding will include:
• The nature of the relationship between the entities
287
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The nature of the relationship ________ the entities
The understanding will include:
• The nature of the relationship between the entities
288
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• The nature of the relationship ________ the _______
The understanding will include:
• The nature of the relationship between the entities
289
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• Contractual _____ for activities performed by the service organization.
As part of obtaining an understanding of the internal controls of a client using a service organization, the auditor should obtain an understanding as to how the client uses the service organization.
The understanding will include:
• Contractual terms for activities performed by the service organization.
290
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• Contractual terms for _________ performed by the service organization.
The understanding will include:
• Contractual terms for activities performed by the service organization.
291
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• Contractual terms for activities _________ by the service organization.
The understanding will include:
• Contractual terms for activities performed by the service organization.
292
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• Contractual terms for activities performed by the _______ organization.
The understanding will include:
• Contractual terms for activities performed by the service organization.
293
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• __________ terms for activities performed by the service organization.
The understanding will include:
• Contractual terms for activities performed by the service organization.
294
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• _________________ for activities performed by the service organization.
The understanding will include:
• Contractual terms for activities performed by the service organization.
295
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• Contractual terms for ________________ by the service organization.
The understanding will include:
• Contractual terms for activities performed by the service organization.
296
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• Contractual terms for activities __________ by the _______ organization.
The understanding will include:
• Contractual terms for activities performed by the service organization.
297
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• Contractual terms for __________________by the _________ organization.
The understanding will include:
• Contractual terms for activities performed by the service organization.
298
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
• ________________ for ____________________ by the service organization.
The understanding will include:
• Contractual terms for activities performed by the service organization.
299
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The ______ and _________ of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
As part of obtaining an understanding of the internal controls of a client using a service organization, the auditor should obtain an understanding as to how the client uses the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
300
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The _______ and _________ of _________ that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
301
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of _________ that are __________ by the _______ organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
302
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and ________ of __________ that are __________ by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
303
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are __________ by the _______organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
304
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* ___________ between the ________ of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
305
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction __________ the activities of the ____ entity and of the _______ organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
306
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* ________ _________ the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
307
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction __________ the ________ of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
308
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* _________ between the __________ of the user entity and of the _______ organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
309
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* ________________ the _________ of the user entity and of the ________ organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
310
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The _______ of the _________ between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
311
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship ________ the _______; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
312
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The ____________________ between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
313
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The ______ of the relationship _______ the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
314
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual ______ for _______ performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
315
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities ________ by the _______ organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
316
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* _______________ for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
317
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for ____________________ by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
318
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* _________________ for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
319
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for __________________ by the _________ organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
320
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of __________ that are processed by the service organization;
* Interaction between the ________ of the user entity and of the service organization;
* The nature of the relationship between the ______; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
321
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the _________ between the ________; and
* Contractual terms for _______ performed by the service ___________.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
322
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The _______ and materiality of transactions that are processed by the service organization;
* Interaction __________ the activities of the user entity and of the service organization;
* The _______ of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
323
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The _____ of the services provided;
* The __________ of the services to the user entity;
* The ______ on the user entity’s internal control;
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
As part of obtaining an understanding of the internal controls of a client using a service organization, the auditor should obtain an understanding as to how the client uses the service organization.
The understanding will include:
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
324
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
As part of obtaining an understanding of the internal controls of a client using a service organization, the auditor should obtain an understanding as to how the client uses the service organization.
The understanding will include:
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
325
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
* The ______ and materiality of _________ that are processed by the service organization;
* ________ between the _________ of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
326
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
* The nature and materiality of transactions that are processed by the service organization;
* _________ between the ________ of the user entity and of the service organization;
* The ______ of the _________ between the entities; and
* Contractual terms for activities performed by the service organization.
The understanding will include:
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
327
What kind of understanding of the internal controls of a client using a service organization that the auditor need to obtain?
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the ________ between the entities; and
* ___________ terms for _______ performed by the ______ organization.
The understanding will include:
* The nature of the services provided;
* The significance of the services to the user entity;
* The effect on the user entity’s internal control;
* The nature and materiality of transactions that are processed by the service organization;
* Interaction between the activities of the user entity and of the service organization;
* The nature of the relationship between the entities; and
* Contractual terms for activities performed by the service organization.
328
In order to administer the relationship with the service organization,
the auditor will ________ the internal controls established by the user entity.
In order to administer the relationship with the service organization,
the auditor will evaluate the internal controls established by the user entity.
-------
The auditor will also evaluate the internal controls established by the user entity to administer the relationship with the service organization.
329
In order to administer the ___________ with the service organization,
the auditor will evaluate the internal controls established by the user entity.
In order to administer the relationship with the service organization,
the auditor will evaluate the internal controls established by the user entity.
330
In order to administer the relationship with the _______ organization,
the auditor will evaluate the internal controls established by the user entity.
In order to administer the relationship with the service organization,
the auditor will evaluate the internal controls established by the user entity.
331
In order to administer the relationship with the service organization,
the auditor will evaluate the ________ controls established by the ____ entity.
In order to administer the relationship with the service organization,
the auditor will evaluate the internal controls established by the user entity.
332
In order to administer the relationship with the service organization,
the auditor will evaluate the ______________ established by the user entity.
In order to administer the relationship with the service organization,
the auditor will evaluate the internal controls established by the user entity.
333
In order to administer the relationship with the service organization,
the auditor will evaluate the internal controls ____________ by the _________.
In order to administer the relationship with the service organization,
the auditor will evaluate the internal controls established by the user entity.
334
In order to __________ the relationship with the service organization,
the auditor will evaluate the internal controls established by the user entity.
In order to administer the relationship with the service organization,
the auditor will evaluate the internal controls established by the user entity.
335
In order to administer the _________ with the service _____________,
the auditor will evaluate the internal controls established by the user entity.
In order to administer the relationship with the service organization,
the auditor will evaluate the internal controls established by the user entity.
336
In order to administer the relationship with the service organization,
the ______ will _________ the internal controls established by the user entity.
In order to administer the relationship with the service organization,
the auditor will evaluate the internal controls established by the user entity.
337
In order to administer the relationship with the service organization,
the auditor will evaluate the ________________ established by the _____ entity.
In order to administer the relationship with the service organization,
the auditor will evaluate the internal controls established by the user entity.
338
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the _____ and significance
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
339
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and ___________
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
340
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the ______ and ___________
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
341
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the _______ provided by the ______ organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
342
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services ________ by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
343
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the entity’s related _______,
to identify and assess risks of material misstatement.
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
344
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the __________________,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
345
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the entity’s _______ controls,
to identify and assess risks of material misstatement.
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
346
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the ______’s related ________,
to identify and assess risks of material misstatement.
What kind of understanding the auditor will use to identify and assess risks of material misstatement?
The auditor will use
the understanding of the nature and significance
of the services provided by the service organization,
along with the entity’s related controls,
to identify and assess risks of material misstatement.
347
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
Who should inquire of management about subsequent events?
A service auditor should inquire of management about subsequent events.
348
According to AU-C 402/AT-C 320 Payroll Processing
Transactions processed by service organization
Who (service or user auditor)
should inquire of management about subsequent events?
A service auditor should inquire of management about subsequent events.
349
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtaining and reading a type 1 or type 2 report
In some cases, the auditor will be unable to obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity.
In such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtaining and reading a type 1 or type 2 report, if available
350
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• _________ and reading a type 1 or type 2 report
• Obtaining and reading a type 1 or type 2 report, if available
351
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtaining and _______ a type 1 or type 2 report
• Obtaining and reading a type 1 or type 2 report, if available
352
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• ________ and _______ a type 1 or type 2 report
• Obtaining and reading a type 1 or type 2 report, if available
353
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtaining and reading a ______ or type 2 report
• Obtaining and reading a type 1 or type 2 report, if available
354
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtaining and reading a type 1 or ______ report
• Obtaining and reading a type 1 or type 2 report, if available
355
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtaining and reading a type 1 or type 2 ______
• Obtaining and reading a type 1 or type 2 report, if available
356
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• ________________ a type 1 or type 2 report
• Obtaining and reading a type 1 or type 2 report, if available
357
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtaining and reading a _______________ report
• Obtaining and reading a type 1 or type 2 report, if available
358
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• _______ information from contact with the service organization, through the user entity
In some cases, the auditor will be unable to obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity.
In such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtain information from contact with the service organization, through the user entity
359
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtain information from contact with the service organization, through the user entity
• Obtain information from contact with the service organization, through the user entity
360
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtain __________ from contact with the service organization, through the user entity
• Obtain information from contact with the service organization, through the user entity
361
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• _________________ from contact with the service organization, through the user entity
• Obtain information from contact with the service organization, through the user entity
362
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtain information from _______ with the service organization, through the user entity
• Obtain information from contact with the service organization, through the user entity
363
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtain information from contact with the ________ organization, through the user entity
• Obtain information from contact with the service organization, through the user entity
364
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtain information from ____________ the service organization, through the user entity
• Obtain information from contact with the service organization, through the user entity
365
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtain information from contact with the ___________________ , through the user entity
• Obtain information from contact with the service organization, through the user entity
366
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtain information from contact with the service organization, through the ____ entity
• Obtain information from contact with the service organization, through the user entity
367
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtain information from contact with the service organization, through the user _______
• Obtain information from contact with the service organization, through the user entity
368
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtain information from contact with the service organization, through the ____________
• Obtain information from contact with the service organization, through the user entity
369
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Obtain information ______ contact with the service organization, through the user entity
• Obtain information from contact with the service organization, through the user entity
370
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Apply _________ directly to the operations of the service organization
In some cases, the auditor will be unable to obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity.
In such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Apply procedures directly to the operations of the service organization
371
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• ______ procedures directly to the operations of the service organization
• Apply procedures directly to the operations of the service organization
372
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Apply procedures _______ to the operations of the service organization
• Apply procedures directly to the operations of the service organization
373
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Apply procedures directly to the __________ of the service organization
• Apply procedures directly to the operations of the service organization
374
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Apply procedures directly to the operations of the _______ organization
• Apply procedures directly to the operations of the service organization
375
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Apply procedures directly to the operations of the __________________
• Apply procedures directly to the operations of the service organization
376
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• __________________ directly to the operations of the service organization
• Apply procedures directly to the operations of the service organization
377
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Apply procedures _______ to the ___________of the service organization
• Apply procedures directly to the operations of the service organization
378
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• ______ procedures ________ to the operations of the service organization
• Apply procedures directly to the operations of the service organization
379
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• ___ the work of another auditor applying procedures designed to obtain the necessary information.
In some cases, the auditor will be unable to obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity.
In such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of another auditor applying procedures designed to obtain the necessary information.
380
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the ____ of another auditor applying procedures designed to obtain the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
381
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of another ______ applying procedures designed to obtain the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
382
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of _______ auditor applying procedures designed to obtain the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
383
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• ____________ of another auditor applying procedures designed to obtain the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
384
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of ___________ applying procedures designed to obtain the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
385
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of another auditor ________ procedures designed to obtain the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
386
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of another auditor applying ___________ designed to obtain the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
387
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of another auditor applying procedures ________ to obtain the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
388
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of another auditor applying procedures designed to ________ the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
389
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of another auditor applying procedures designed to obtain the __________ information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
390
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of another auditor applying procedures designed to obtain the necessary ____________.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
391
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of another auditor applying procedures designed to obtain the ________________.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
392
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of another auditor ________________ designed to obtain the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
393
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of another auditor applying procedures _______________ the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
394
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
• Use the work of _____________ applying procedures designed to obtain the necessary information.
• Use the work of another auditor applying procedures designed to obtain the necessary information.
395
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
In some cases, the auditor will be unable to obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity.
In such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
396
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* ________ and _______ a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
397
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a ______________ report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
398
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type __ or type ___ _____, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
399
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* ______ information from _____ with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
400
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain ___________ from _______ with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
401
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the ______ ___________, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
402
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the ___________;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
403
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply __________ directly to the operations of the _______ organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
404
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* _____ procedures ________ to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
405
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the __________ of the service ___________; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
406
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* ___ the ____ of another auditor applying procedures designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
407
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of ________ auditor applying ___________ designed to obtain the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
408
When an auditor cannot obtain a sufficient understanding of the nature and significance of the relationship with a service organization using the resources available through the user entity,
in such cases, the auditor will obtain a sufficient understanding by performing one or more of the following:
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures __________ to ______ the necessary information.
* Obtaining and reading a type 1 or type 2 report, if available;
* Obtain information from contact with the service organization, through the user entity;
* Apply procedures directly to the operations of the service organization; or
* Use the work of another auditor applying procedures designed to obtain the necessary information.
409
How many types of reports that the auditor of a service organization may issue?
How many types of reports that the auditor of a service organization may issue?
There are 2 types of reports that the auditor of a service organization may issue.
410
What are the types of reports that the auditor of a service organization may issue?
* A type 1 report
| * A type 2 report
411
What is a type 1 report?
A type 1 report
is a report on __________’s description of the service organization’s system of controls and the suitability of the design of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
412
What is a type 1 report?
A type 1 report
is a report on management’s ___________ of the service organization’s system of controls and the suitability of the design of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
413
What is a type 1 report?
A type 1 report
is a report on management’s description of the _______ organization’s system of controls and the suitability of the design of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
414
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s ________ of controls and the suitability of the design of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
415
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of _______ and the suitability of the design of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
416
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the _________ of the design of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
417
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the _______ of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
418
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the ________.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
419
What is a type 1 report?
A type 1 report
is a report on __________’s ___________ of the service organization’s system of controls and the suitability of the design of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
420
What is a type 1 report?
A type 1 report
is a report on management’s description of the _______ organization’s system of ________ and the suitability of the design of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
421
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s _______ of controls and the __________ of the design of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
422
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the ___________________.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
423
What is a type 1 report?
A type 1 report
is a report on management’s description of the service ____________’s system of _______ and the suitability of the design of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
424
What is a type 1 report?
A type 1 report
is a report on management’s description of the ______ ____________’s _______ of controls and the suitability of the design of the controls.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
425
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the ________ of the _______ of the ________.
What is a type 1 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
426
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
427
What is a type 2 report?
A type 2 report
is a report on management’s __________ of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
428
What is a type 2 report?
A type 2 report
is a report on management’s description of the ______ organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
429
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s _______ of controls and the suitability of the design of and the operating effectiveness of the controls.
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
430
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of ________ and the suitability of the design of and the operating effectiveness of the controls.
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
431
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the _________ of the design of and the operating effectiveness of the controls.
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
432
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the _______ of and the operating effectiveness of the controls.
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
433
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the ________ effectiveness of the controls.
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
434
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating ___________ of the controls.
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
435
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the _______.
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
436
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the ____________________ of the controls.
What is a type 2 report?
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the operating effectiveness of the controls.
437
What is the differences between a type 1 and type 2 report?
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the OPERATING EFFECTIVENESS of the controls.
What is the differences between a type 1 and type 2 report?
Answer: Operating Effectiveness - shows in type 2 report
------------
A type 1 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of the controls.
A type 2 report
is a report on management’s description of the service organization’s system of controls and the suitability of the design of and the OPERATING EFFECTIVENESS of the controls.
438
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine that the ____ of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
To rely upon a type 1 or type 2 report, the auditor should:
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
439
What the auditor should do in order to rely upon a type 1 or type 2 report?
• ___________ that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
To rely upon a type 1 or type 2 report, the auditor should:
• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
440
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine that the date of a type _ report, or the period covered by a type _ report is appropriate for the auditor’s needs;
To rely upon a type 1 or type 2 report, the auditor should:
• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs
441
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine that the date of a type 1 report, or the _______ covered by a type 2 report is appropriate for the auditor’s needs;
To rely upon a type 1 or type 2 report, the auditor should:
• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs
442
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine that the date of a type 1 report, or the period _______ by a type 2 report is appropriate for the auditor’s needs;
To rely upon a type 1 or type 2 report, the auditor should:
• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs
443
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine that the date of a type 1 report, or the period covered by a ________ report is appropriate for the auditor’s needs;
To rely upon a type 1 or type 2 report, the auditor should:
• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs
444
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine that the date of a type 1 report, or the period covered by a type 2 report is ___________ for the auditor’s needs;
To rely upon a type 1 or type 2 report, the auditor should:
• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs
445
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the _______’s needs;
To rely upon a type 1 or type 2 report, the auditor should:
• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs
446
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s ______;
To rely upon a type 1 or type 2 report, the auditor should:
• Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs
447
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the _________ provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
448
What the auditor should do in order to rely upon a type 1 or type 2 report?
• _________ whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
449
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence _________ by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
450
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence provided by the _______ is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
451
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence provided by the report is _________ and sufficient for the purpose of obtaining an understanding of the user’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
452
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence provided by the report is appropriate and _________ for the purpose of obtaining an understanding of the user’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
453
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the ________ of obtaining an understanding of the user’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
454
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of __________ an understanding of the user’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
455
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an ____________ of the user’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
456
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the ____’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
457
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s ________ control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
458
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal _______
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
459
What the auditor should do in order to rely upon a type 1 or type 2 report?
• _________ whether the ________ provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
460
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence provided by the report is __________ and __________ for the purpose of obtaining an understanding of the user’s internal control
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
461
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an _____________ of the user’s internal _______
To rely upon a type 1 or type 2 report, the auditor should:
• Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control
462
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the ____ entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
463
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user _______ has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
464
What the auditor should do in order to rely upon a type 1 or type 2 report?
• _________ if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
465
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has ________ controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
466
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed _______ that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
467
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are ___________ to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
468
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are complementary to those of the ______ organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
469
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are complementary to those of the service organization that _______ risks of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
470
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are complementary to those of the service organization that address _____ of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
471
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material ___________ relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
472
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to _________ assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
473
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant __________ in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
474
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the ____’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
475
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial _________.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
476
What the auditor should do in order to rely upon a type 1 or type 2 report?
• _________ if the user entity has developed _______ that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
477
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are ____________ to those of the service organization that ________ risks of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
478
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to _________ ___________ in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
479
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are complementary to those of the service organization that address _____ of ________ misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
480
What the auditor should do in order to rely upon a type 1 or type 2 report?
• Determine if the user entity has developed controls that are complementary to those of the service organization that ________ risks of material misstatement _______ to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
• Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
481
What the auditor should do in order to rely upon a type 1 or type 2 report?
* _________ that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* __________ whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
To rely upon a type 1 or type 2 report, the auditor should:
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
482
What the auditor should do in order to rely upon a type 1 or type 2 report?
* ___________ that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* __________ if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
483
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the ____ of a type 1 report, or the _____ covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
484
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the ________ provided by the ______ is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
485
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is _________ and _________ for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
486
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an ____________ of the user’s internal _______; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
487
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has __________ controls that are _____________ to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
488
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that __________ ______ of material misstatement relating to relevant assertions in the user’s financial statements.
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
489
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant ___________ in the user’s financial ___________.
What the auditor should do in order to rely upon a type 1 or type 2 report?
* Determine that the date of a type 1 report, or the period covered by a type 2 report is appropriate for the auditor’s needs;
* Evaluate whether the evidence provided by the report is appropriate and sufficient for the purpose of obtaining an understanding of the user’s internal control; and
* Determine if the user entity has developed controls that are complementary to those of the service organization that address risks of material misstatement relating to relevant assertions in the user’s financial statements.
490
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to ________________ .
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls.
491
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• ________ and reading a type 2 report
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Obtaining and reading a type 2 report
492
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Obtaining and _______ a type 2 report
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Obtaining and reading a type 2 report
493
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Obtaining and reading a type 2 ______;
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Obtaining and reading a type 2 report
494
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Obtaining and reading a ________ report
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Obtaining and reading a type 2 report
495
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• _________ and _______ a type 2 report
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Obtaining and reading a type 2 report
496
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Obtaining and reading a ______________
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Obtaining and reading a type 2 report
497
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Obtaining and ________________________
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Obtaining and reading a type 2 report
498
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• _______________________ a type 2 report;
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Obtaining and reading a type 2 report
499
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
•
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
* Obtaining and reading a type 2 report;
* Applying tests of controls at the service organization; or
* Using another auditor to perform tests of control at the service organization.
500
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• ________ tests of controls at the service organization
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Applying tests of controls at the service organization
501
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Applying ____________ at the service organization
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Applying tests of controls at the service organization
502
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Applying tests of controls at the ________ organization
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Applying tests of controls at the service organization
503
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Applying tests of controls at the __________________
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Applying tests of controls at the service organization
504
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• ______________________ at the service organization
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Applying tests of controls at the service organization
505
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
•
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Applying tests of controls at the service organization
506
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Using _________ auditor to perform tests of control at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Using another auditor to perform tests of control at the service organization.
507
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Using another _________ to perform tests of control at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Using another auditor to perform tests of control at the service organization.
508
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Using _______________ to perform tests of control at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Using another auditor to perform tests of control at the service organization.
509
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Using another auditor to ________ tests of control at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Using another auditor to perform tests of control at the service organization.
510
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• _______ another auditor to perform tests of control at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Using another auditor to perform tests of control at the service organization.
511
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Using another auditor to perform ____________ at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Using another auditor to perform tests of control at the service organization.
512
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Using another auditor to perform tests of control at the ________ organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Using another auditor to perform tests of control at the service organization.
513
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Using another auditor to perform tests of control at the ________________.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Using another auditor to perform tests of control at the service organization.
514
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• _________________ to perform tests of control at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Using another auditor to perform tests of control at the service organization.
515
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
• Using another auditor to ___________________ at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
• Using another auditor to perform tests of control at the service organization.
516
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
* _________ and reading a type 2 report;
* _______ tests of controls at the service organization; or
* ______ another auditor to perform tests of control at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
* Obtaining and reading a type 2 report;
* Applying tests of controls at the service organization; or
* Using another auditor to perform tests of control at the service organization.
517
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
* Obtaining and _______ a type 2 report;
* Applying _____________ at the service organization; or
* Using another auditor to perform tests of control at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
* Obtaining and reading a type 2 report;
* Applying tests of controls at the service organization; or
* Using another auditor to perform tests of control at the service organization.
518
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
* Obtaining and reading a type 2 report;
* Applying tests of controls at the ________________ ; or
* Using another auditor to perform tests of control at the ____________________.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
* Obtaining and reading a type 2 report;
* Applying tests of controls at the service organization; or
* Using another auditor to perform tests of control at the service organization.
519
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
* Obtaining and reading a______________;
* ____________________ at the service organization; or
* Using another auditor to perform tests of control at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
* Obtaining and reading a type 2 report;
* Applying tests of controls at the service organization; or
* Using another auditor to perform tests of control at the service organization.
520
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
* Obtaining and reading a type 2 report;
* Applying tests of controls at the service organization; or
* Using ______________ to perform tests of control at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
* Obtaining and reading a type 2 report;
* Applying tests of controls at the service organization; or
* Using another auditor to perform tests of control at the service organization.
521
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
* Obtaining and reading a type 2 report;
* Applying ___________________at the service organization; or
* Using another auditor to ______________________ at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
* Obtaining and reading a type 2 report;
* Applying tests of controls at the service organization; or
* Using another auditor to perform tests of control at the service organization.
522
How the auditor may accomplished the tests of controls subjective in order to rely on the controls at the service organization?
* Obtaining and ________ a type 2 report;
* _________ tests of controls at the service organization; or
* _______ another auditor to perform tests of control at the service organization.
When the auditor of the user entity intends to rely on the controls at the service organization, they must be subjected to tests of controls,
which may be accomplished by:
* Obtaining and reading a type 2 report;
* Applying tests of controls at the service organization; or
* Using another auditor to perform tests of control at the service organization.
523
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether it is for an ___________ period
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether it is for an appropriate period
524
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether it is for an appropriate _______
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether it is for an appropriate period
525
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether it is for an ______________
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether it is for an appropriate period
526
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
•
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether it is for an appropriate period
527
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are ____________ controls at the user entity identified by the service organization
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
528
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary _________ at the user entity identified by the service organization
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
529
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the _____ entity identified by the service organization
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
530
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity _________ by the service organization
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
531
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the ________ organization
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
532
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are _________________ at the user entity identified by the service organization
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
533
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary ________ at the user entity identified by the _______ organization
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
534
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are _________________ at the ___________ identified by the service organization
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
535
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are _________________ at the _____________ ________ by the service organization
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
536
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether _______________________ ____________ __________ ______________________
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
537
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as _________ risks of material misstatement
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
538
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of _____________________
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
539
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing _________ material misstatement
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
540
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as _______________ of material misstatement
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
541
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing __________________________
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
542
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are __________________ at the user entity identified by the service organization
as __________ risks of material misstatement
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
543
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, __________ if those controls have been designed and implemented
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
544
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those _______ have been designed and implemented
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
545
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been _______ and implemented
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
and applying tests of controls to them;
546
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and ____________
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
and applying tests of controls to them;
547
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been _________ and ____________
and applying tests of controls to them;
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
and applying tests of controls to them;
548
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
and _______ tests of controls to them;
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
and applying tests of controls to them;
549
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
and applying ______________ to them;
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
and applying tests of controls to them;
550
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing __________________________
and, if so, determining if those controls have been designed and implemented
and applying tests of controls to them;
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
and applying tests of controls to them;
551
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those ________ have been designed and ______________
and applying tests of controls to them;
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
and applying tests of controls to them;
552
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, _________ if those controls have been designed and implemented
and ________ tests of controls to them;
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
and applying tests of controls to them;
553
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those ________ have been ________ and implemented
and applying ______________ to them;
• Whether there are complementary controls at the user entity identified by the service organization
as addressing risks of material misstatement
and, if so, determining if those controls have been designed and implemented
and applying tests of controls to them;
554
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the ____ period covered by tests of controls is adequate
• If the time period covered by tests of controls is adequate
555
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time _______ covered by tests of controls is adequate
• If the time period covered by tests of controls is adequate
556
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time period _________ by tests of controls is adequate
• If the time period covered by tests of controls is adequate
557
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time period covered by _________________ is adequate
• If the time period covered by tests of controls is adequate
558
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time period covered by tests of controls is __________
• If the time period covered by tests of controls is adequate
559
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the _____________ covered by tests of controls is adequate
• If the time period covered by tests of controls is adequate
560
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time period _______ by __________________ is adequate
• If the time period covered by tests of controls is adequate
561
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time _________________________________
• If the time period covered by tests of controls is adequate
562
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time period _________ by tests of controls is ____________
• If the time period covered by tests of controls is adequate
563
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time period covered by tests of controls is adequate
and __________ the length of time since testing;
• If the time period covered by tests of controls is adequate
and evaluating the length of time since testing
564
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time period covered by tests of controls is adequate
and evaluating the ______ of time since testing;
• If the time period covered by tests of controls is adequate
and evaluating the length of time since testing;
565
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time period covered by tests of controls is adequate
and evaluating the length of ____ since testing;
• If the time period covered by tests of controls is adequate
and evaluating the length of time since testing;
566
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time period covered by tests of controls is adequate
and evaluating the length of time since _________
• If the time period covered by tests of controls is adequate
and evaluating the length of time since testing;
567
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time period covered by tests of controls is adequate
and ___________ the _______ of time since testing;
• If the time period covered by tests of controls is adequate
and evaluating the length of time since testing;
568
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the time period covered by tests of controls is adequate
and evaluating the _______________ since testing;
• If the time period covered by tests of controls is adequate
and evaluating the length of time since testing;
569
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• If the ______ period _______ by tests of controls is _________
and _________ the length of time since testing; and
• If the time period covered by tests of controls is adequate
and evaluating the length of time since testing
570
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls ________ by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
571
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether ________________ performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
572
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the _______ auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
573
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the _____________
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
574
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether _________________ performed by the _________________
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
575
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the service auditor
provide _________ appropriate audit evidence
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
576
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the service auditor
provide sufficient _____________ audit evidence
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
577
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the service auditor
provide sufficient appropriate ____ evidence
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
578
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit ___________
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
579
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the service auditor
provide ___________________ audit evidence
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
580
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the service auditor
provide _________________________________
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
581
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to ________ the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
582
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the ____ auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
583
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s ____ assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
584
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk ___________.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
585
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether _____ of controls performed by the service auditor
provide ___________ appropriate audit evidence
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
586
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether ______________ performed by the ________________
provide sufficient appropriate audit evidence
to _______ the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
587
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the service auditor
provide ___________________________________
to support the user auditor’s _________________
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
588
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls _________ by the service auditor
________ sufficient appropriate audit _______
to support the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
589
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
• Whether tests of controls performed by the ________ auditor
_______ sufficient appropriate ____ evidence
to _______ the user auditor’s risk assessment.
• Whether tests of controls performed by the service auditor
provide sufficient appropriate audit evidence
to support the user auditor’s risk assessment.
590
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an ___________ ______;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
591
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is ___ an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
592
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is ___ an ___________ period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
593
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are ____________ controls at the user entity identified by the service organization as ___________ risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
594
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing ______________________ and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
595
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary _______ at the ____ entity identified by the service organization as __________ risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
596
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, ___________ if those _______ have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
597
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been _________ and ____________ and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
598
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and _________ tests of __________ to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
599
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity __________ by the ______ organization as addressing _____ of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
600
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of _________ ______________ and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
601
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the ____ period __________ by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
602
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by _________________ is __________ and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
603
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and ___________ the ________ of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
604
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of ____ since _______; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
605
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the _______________ since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
606
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time _______ covered by tests of controls is ___________ and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
607
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether _______________ performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
608
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the ______ auditor ________ sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
609
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide __________________ audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
610
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate _________________ to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
611
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to _________ the ____ auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
612
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk ____________.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
613
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls _________ by the service _______ provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
614
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate _______;
* Whether there are _____________ controls at the user entity identified by the service organization as __________ risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
615
If the auditor’s test of controls consists of obtaining and reading a type 2 report;
What will the auditor determine after evaluate a type 2 report?
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the ____ period covered by tests of controls is ________ and evaluating the length of time since testing; and
* Whether _____ of controls performed by the service auditor provide _________ appropriate audit evidence to support the user auditor’s ____ assessment.
If the auditor’s test of controls consists of obtaining and reading a type 2 report, the auditor will evaluate the report to determine:
* Whether it is for an appropriate period;
* Whether there are complementary controls at the user entity identified by the service organization as addressing risks of material misstatement and, if so, determining if those controls have been designed and implemented and applying tests of controls to them;
* If the time period covered by tests of controls is adequate and evaluating the length of time since testing; and
* Whether tests of controls performed by the service auditor provide sufficient appropriate audit evidence to support the user auditor’s risk assessment.
