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AUD 3 Internal Control 15 - 3 Service Organizations Flashcards

1
Q

Service Organizations

Many companies use various types of ser____ bureaus to assist them with the processing of routine transactions.

Certain transactions, like payroll, may require a particular expertise and can often be processed more efficiently by an entity that specializes in that type of transaction.

One of the most common types of ser____ bureaus processes the payroll of various customer entities.

A

Service Organizations

Many companies use various types of service bureaus to assist them with the processing of routine transactions.

Certain transactions, like payroll, may require a particular expertise and can often be processed more efficiently by an entity that specializes in that type of transaction.

One of the most common types of service bureaus processes the payroll of various customer entities.

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2
Q

Service Organizations

Many companies use various types of service bureaus to assist them with the processing of routine transactions.

Certain transactions, like pay____, may require a particular expertise and can often be processed more efficiently by an entity that specializes in that type of transaction.

One of the most common types of service bureaus processes the pay____ of various customer entities.

A

Service Organizations

Many companies use various types of service bureaus to assist them with the processing of routine transactions.

Certain transactions, like payroll, may require a particular expertise and can often be processed more efficiently by an entity that specializes in that type of transaction.

One of the most common types of service bureaus processes the payroll of various customer entities.

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3
Q

Service Organizations

When an entity uses one of these ser____ bureaus,

also referred to as ser____ organizations,
AU-C section 402,
Audit Considerations Relating to an Entity Using a Service Organization,
provides guidance as to the impact on an audit.

It defines a ser____ organization as

“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.”

A

Service Organizations

When an entity uses one of these service bureaus,

also referred to as service organizations,
AU-C section 402,
Audit Considerations Relating to an Entity Using a Service Organization,
provides guidance as to the impact on an audit.

It defines a service organization as

“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.”

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4
Q

Service Organizations

When an entity uses one of these service bureaus,

also referred to as service organizations,
AU-C section 402,
Audit Considerations Relating to an Entity Using a Service Organization,
provides guidance as to the impact on an audit.

It defines a service organization as

“an organization or segment of an organization that provides ser____s to us__ entities

that are relevant to those user entities’ internal control over financial reporting.”

A

Service Organizations

When an entity uses one of these service bureaus,

also referred to as service organizations,
AU-C section 402,
Audit Considerations Relating to an Entity Using a Service Organization,
provides guidance as to the impact on an audit.

It defines a service organization as

“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.”

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5
Q

Service Organizations

When an entity uses one of these service bureaus,

also referred to as service organizations,
AU-C section 402,
Audit Considerations Relating to an Entity Using a Service Organization,
provides guidance as to the impact on an audit.

It defines a service organization as

“an organization or segment of an organization that provides services to user entities

that are relevant to those us__ entities’ int_____ control over financial reporting.”

A

Service Organizations

When an entity uses one of these service bureaus,

also referred to as service organizations,
AU-C section 402,
Audit Considerations Relating to an Entity Using a Service Organization,
provides guidance as to the impact on an audit.

It defines a service organization as

“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.”

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6
Q

Service Organizations

When an entity uses one of these service bureaus,

also referred to as service organizations,
AU-C section 402,
Audit Considerations Relating to an Entity Using a Ser____ Organization,
provides gui_____ as to the im____ on an audit.

It defines a service organization as

“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.”

A

Service Organizations

When an entity uses one of these service bureaus,

also referred to as service organizations,
AU-C section 402,
Audit Considerations Relating to an Entity Using a Service Organization,
provides guidance as to the impact on an audit.

It defines a service organization as

“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.”

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7
Q

Service Organizations

When an entity uses one of these service bureaus,

also referred to as service organizations,
AU-C section 402,
Audit Considerations Relating to an Entity Using a Service Organization,
provides guidance as to the impact on an audit.

It defines a ser____ organization as

“an organization or segment of an organization that provides services to user entities

that are rel_______ to those user entities’ internal control over fin______ reporting.”

A

Service Organizations

When an entity uses one of these service bureaus,

also referred to as service organizations,
AU-C section 402,
Audit Considerations Relating to an Entity Using a Service Organization,
provides guidance as to the impact on an audit.

It defines a service organization as

“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.”

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8
Q

Service Organizations

The obj_____e of the “user auditor”

(the auditor of the client using the services of the service organization)

A

Service Organizations

The objective of the “user auditor”

(the auditor of the client using the services of the service organization)

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9
Q

Service Organizations

The objective of the “user auditor”

(the auditor of the cli___ using the services of the service organization)

A

Service Organizations

The objective of the “user auditor”

(the auditor of the client using the services of the service organization)

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10
Q

Service Organizations

The objective of the “user auditor”

(the auditor of the client using the ser____s of the service organization)

A

Service Organizations

The objective of the “user auditor”

(the auditor of the client using the services of the service organization)

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11
Q

Service Organizations

The objective of the “user auditor”
(the auditor of the client using the services of the service organization)

are to obtain an understanding of the na____ and sig________ of the services provided,

and evaluate their effect on the user entity’s internal control

in order to assess the risks of material misstatement,

and to design and perform audit procedures responsive to those risks.

A

Service Organizations

The objective of the “user auditor”
(the auditor of the client using the services of the service organization)

are to obtain an understanding of the nature and significance of the services provided,

and evaluate their effect on the user entity’s internal control

in order to assess the risks of material misstatement,

and to design and perform audit procedures responsive to those risks.

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12
Q

Service Organizations

The objective of the “user auditor”
(the auditor of the client using the services of the service organization)

are to obtain an understanding of the nature and significance of the services provided,

and eva______ their ef____ on the user entity’s internal con____

in order to assess the risks of material misstatement,

and to design and perform audit procedures responsive to those risks.

A

Service Organizations

The objective of the “user auditor”
(the auditor of the client using the services of the service organization)

are to obtain an understanding of the nature and significance of the services provided,

and evaluate their effect on the user entity’s internal control

in order to assess the risks of material misstatement,

and to design and perform audit procedures responsive to those risks.

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13
Q

Service Organizations

The objective of the “user auditor”
(the auditor of the client using the services of the service organization)

are to obtain an understanding of the nature and significance of the services provided,

and evaluate their effect on the user entity’s internal control

in order to assess the r___s of mat_____ misstatement,

and to design and perform audit procedures responsive to those risks.

A

Service Organizations

The objective of the “user auditor”
(the auditor of the client using the services of the service organization)

are to obtain an understanding of the nature and significance of the services provided,

and evaluate their effect on the user entity’s internal control

in order to assess the risks of material misstatement,

and to design and perform audit procedures responsive to those risks.

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14
Q

Service Organizations

The objective of the “user auditor”
(the auditor of the client using the services of the service organization)

are to obtain an understanding of the nature and significance of the services provided,

and evaluate their effect on the user entity’s internal control

in order to assess the risks of material misstatement,

and to de____ and per____ audit procedures responsive to those risks.

A

Service Organizations

The objective of the “user auditor”
(the auditor of the client using the services of the service organization)

are to obtain an understanding of the nature and significance of the services provided,

and evaluate their effect on the user entity’s internal control

in order to assess the risks of material misstatement,

and to design and perform audit procedures responsive to those risks.

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15
Q

Service Organizations

The objective of the “user auditor”
(the auditor of the client using the services of the service organization)

are to obtain an understanding of the nature and significance of the services provided,

and evaluate their effect on the user entity’s internal control

in order to assess the risks of material misstatement,

and to design and perform audit proc_______s responsive to those r___s.

A

Service Organizations

The objective of the “user auditor”
(the auditor of the client using the services of the service organization)

are to obtain an understanding of the nature and significance of the services provided,

and evaluate their effect on the user entity’s internal control

in order to assess the risks of material misstatement,

and to design and perform audit procedures responsive to those risks.

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16
Q

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to r__y on re____s of the auditor of the ser____ organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

This will enable the auditor of one of the service organization’s customers to understand the overall impact of the service organization’s work on the internal control structure of the customer.

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.

A

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

This will enable the auditor of one of the service organization’s customers to understand the overall impact of the service organization’s work on the internal control structure of the customer.

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.

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17
Q

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The ser____auditor will usually is___ a re____ on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

This will enable the auditor of one of the service organization’s customers to understand the overall impact of the service organization’s work on the internal control structure of the customer.

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.

A

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

This will enable the auditor of one of the service organization’s customers to understand the overall impact of the service organization’s work on the internal control structure of the customer.

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.

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18
Q

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control stru_____ that the user auditor may consider in as____ing the internal control str______ of the client.

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.

This will enable the auditor of one of the service organization’s customers to understand the overall impact of the service organization’s work on the internal control structure of the customer.

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.

A

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

This will enable the auditor of one of the service organization’s customers to understand the overall impact of the service organization’s work on the internal control structure of the customer.

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.

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19
Q

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

The report on internal control structure by the service organization’s auditor will des______ the se_____s of the organization that are covered by the report and a description of the auditor’s pro_______s.

This will enable the auditor of one of the service organization’s customers to understand the overall impact of the service organization’s work on the internal control structure of the customer.

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.

A

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

This will enable the auditor of one of the service organization’s customers to understand the overall impact of the service organization’s work on the internal control structure of the customer.

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.

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20
Q

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

This will enable the user au_____ to understand the overall im____ of the ser____ organization’s work on the internal control structure of the customer.

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.

A

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

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.

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.

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21
Q

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

This will enable the user auditor to understand the overall impact of the service organization’s w__k on the internal control stru_____ of the customer.

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.

A

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

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.

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.

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22
Q

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

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.

Before relying on such a report, the user auditor should be satisfied as to the comp_______ and indep________ of the ser____ auditor, and the adequacy of the standards under which the report was issued.

A

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

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.

Before relying on such a report, the user 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.

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23
Q

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

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.

Before relying on such a report, the auditor should be sa____ied as to the competence and independence of the service auditor, and the ad_____cy of the sta_______s under which the report was issued.

A

Service Organizations

Since the auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the auditor of the service organization itself, referred to as the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

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.

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.

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.

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24
Q

Service Organizations

Since the user auditor is not in a position to examine the activities of such an out____ organization, they will often need to rely on reports of the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

The report on internal control structure by the service auditor will describe the services of the organization that are covered by the report and a description of the service auditor’s procedures.

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.

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.

A

Service Organizations

Since the user auditor is not in a position to examine the activities of such an outside organization, they will often need to rely on reports of the service auditor.

The service auditor will usually issue a report on the internal control structure that the user auditor may consider in assessing the internal control structure of the client.

The report on internal control structure by the service auditor will describe the services of the organization that are covered by the report and a description of the service auditor’s procedures.

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.

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.

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25
Service Organizations The report of the service organization's auditor will as___t the customer's au____ 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 service auditor in the audit report on the financial statements of the customer.
Service Organizations 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 service auditor in the audit report on the financial statements of the customer.
26
Service Organizations The report of the service organization's auditor will assist the customer's auditor in gaining an un________ing of the internal control stru_______ 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 service auditor in the audit report on the financial statements of the customer.
Service Organizations 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 service auditor in the audit report on the financial statements of the customer.
27
Service Organizations 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 de____s on the ser____ organization's work. This will n__, 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 service auditor in the audit report on the financial statements of the customer.
Service Organizations 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 service auditor in the audit report on the financial statements of the customer.
28
Service Organizations 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 n__, however, be considered a ba___ for determining the effe_______ess 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 service auditor in the audit report on the financial statements of the customer.
Service Organizations 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 service auditor in the audit report on the financial statements of the customer.
29
Service Organizations 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 de____ining the eff_______ness of the customer's internal control stru_____, so the use of the report is not a division of responsibility. As a result, there must be NO reference to the service auditor in the audit report on the financial statements of the customer.
Service Organizations 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 service auditor in the audit report on the financial statements of the customer.
30
Service Organizations 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 n__ a div_____ of res______ility. As a result, there must be NO reference to the service auditor in the audit report on the financial statements of the customer.
Service Organizations 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 service auditor in the audit report on the financial statements of the customer.
31
Service Organizations 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 refe________ to the ser____ auditor in the audit report on the financial statements of the customer.
Service Organizations 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 service auditor in the audit report on the financial statements of the customer.
32
Service Organizations 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 service auditor in the audit report on the financial statements of the customer.
Service Organizations 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 service auditor in the audit report on the financial statements of the customer.
33
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit.
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit.
34
AU-C section 402, Au___ Considerations Relating to an Entity Using a Service Organization,
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization,
35
AU-C section 402, Audit Cons_________s Relating to an Entity Using a Service Organization,
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization,
36
AU-C section 402, Audit Considerations Relating to an E____y Using a Service Organization,
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization,
37
AU-C section 402, Audit Considerations Relating to an Entity U___g a Service Organization,
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization,
38
AU-C section 402, Audit Considerations Relating to an Entity Using a Se_____ Organization,
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization,
39
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Or_________, provides guidance as to the impact on an audit.
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit.
40
AU-C section 402, Audit Considerations R____ing to an Entity Using a Service Organization, provides guidance as to the impact on an audit.
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit.
41
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, pro____s guidance as to the impact on an audit.
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit.
42
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides gu_______ as to the impact on an audit.
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit.
43
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the im____ on an audit.
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit.
44
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an au___.
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit.
45
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit. It defines a ser____ organization a
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit. It defines a service organization
46
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit. It de____s a service organization
AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, provides guidance as to the impact on an audit. It defines a service organization
47
AU-C section 402 defines a service organization as “an organization or segment of an org_________
AU-C section 402 defines a service organization as “an organization or segment of an organization
48
AU-C section 402 defines a service organization as “an org________ or segment of an organization
AU-C section 402 defines a service organization as “an organization or segment of an organization
49
AU-C section 402 defines a service organization as “an organization or seg____ of an organization
AU-C section 402 defines a service organization as “an organization or segment of an organization
50
AU-C section 402 defines a service organization as “an organization or segment of an organization that pro____s services to user entities
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities
51
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides ser____s to user entities
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities
52
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to u__r entities
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities
53
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user e____ies
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities
54
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities that are rele____ to those user entities’ internal control
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities that are relevant to those user entities’ internal control
55
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities that are relevant to those u__r entities’ internal control
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities that are relevant to those user entities’ internal control
56
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities that are relevant to those user entities’ internal con____ over financial reporting.”
AU-C section 402 defines a service organization as “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.”
57
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities that are relevant to those user entities’ int_____ control over financial reporting.”
AU-C section 402 defines a service organization as “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.”
58
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities that are relevant to those user entities’ internal control ov__ financial reporting.”
AU-C section 402 defines a service organization as “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.”
59
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities that are relevant to those user entities’ internal control over fina_____ reporting.”
AU-C section 402 defines a service organization as “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.”
60
AU-C section 402 defines a service organization as “an organization or segment of an organization that provides services to user entities that are relevant to those user entities’ internal control over financial re____ing.”
AU-C section 402 defines a service organization as “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.”
61
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at client. • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period. o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use. • A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at client. • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period. o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use. • A service auditor should inquire of management about subsequent events.
62
Service Organizations | Tran_______s processed by service organization payroll processing) (AU-C 402/AT-C 320
Service Organizations | Transactions processed by service organization payroll processing) (AU-C 402/AT-C 320
63
Service Organizations | Transactions pro____ed by service organization payroll processing) (AU-C 402/AT-C 320
Service Organizations | Transactions processed by service organization payroll processing) (AU-C 402/AT-C 320
64
Service Organizations | Transactions processed by ser____ organization payroll processing) (AU-C 402/AT-C 320
Service Organizations | Transactions processed by service organization payroll processing) (AU-C 402/AT-C 320
65
Service Organizations | Transactions processed by service orga_________ payroll processing) (AU-C 402/AT-C 320
Service Organizations | Transactions processed by service organization payroll processing) (AU-C 402/AT-C 320
66
Service Organizations | Transactions processed by service organization pay____ processing) (AU-C 402/AT-C 320
Service Organizations | Transactions processed by service organization payroll processing) (AU-C 402/AT-C 320
67
Service Organizations | Transactions processed by service organization payroll pro____ing) (AU-C 402/AT-C 320
Service Organizations | Transactions processed by service organization payroll processing) (AU-C 402/AT-C 320
68
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Co_____ in place at client.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client.
69
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in pl___ at client.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client.
70
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at cl____.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client.
71
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • T__t of Control in place at client.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client.
72
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * T__t of Control in place at service organization by another auditor.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor.
73
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Con____ in place at service organization by another auditor.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at service organization by another auditor.
74
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in pl___ at service organization by another auditor.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at service organization by another auditor.
75
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at service orga_____ by another auditor.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at service organization by another auditor.
76
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at service organization by ano____ auditor.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at service organization by another auditor.
77
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at service organization by another aud____.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at service organization by another auditor.
78
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor).
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor).
79
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at service organization by another auditor. * G__ report from the other Auditor (service auditor).
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor).
80
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get re____ from the other Auditor (service auditor).
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor).
81
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the ot____ Auditor (service auditor).
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor).
82
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (ser____ auditor).
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor).
83
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service au_____).
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor).
84
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Get report from the other Auditor (service auditor). * A se_____ auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
85
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • A service au_____ should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • A service auditor should inquire of management about subsequent events.
86
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • A service auditor should in_____ of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • A service auditor should inquire of management about subsequent events.
87
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • A service auditor should inquire of management about sub________ events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • A service auditor should inquire of management about subsequent events.
88
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • A service auditor should inquire of management about subsequent ev___s.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • A service auditor should inquire of management about subsequent events.
89
Service Organizations Tran________s processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
90
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in pl___ at cl____. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
91
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at ser____ organization by another au_____. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
92
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in pl___ at service organization by ano____ auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
93
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get re____ from the other Auditor (ser____ auditor). * A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
94
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A ser____ auditor should inquire of m___________ about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
95
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about su_________ ev____s.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
96
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at client. • TofC in place at service organization by another auditor. o Re____ on whether controls have been implemented and controls operating effectiveness. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at client. • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
97
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at client. • TofC in place at service organization by another auditor. o Report on whether con_____ have been implemented and controls operating effectiveness.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at client. • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness.
98
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at service organization by another auditor. o Report on whether controls have been imp______ed and controls operating effectiveness.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness.
99
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and co_____s operating effectiveness.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness.
100
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and controls op____ing effectiveness.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness.
101
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating eff_______ess.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness.
102
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at ser____ organization by ano____auditor. o Report on whether controls have been implemented and controls operating effectiveness.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • TofC in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness.
103
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been im_________ed and controls operating effectiveness. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
104
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls op_____ing effectiveness. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
105
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating ef_______ess. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
106
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. • Get re____ from the other Auditor (ser____ au_____). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period. o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use. • A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period. o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use. • A service auditor should inquire of management about subsequent events.
107
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. • Get report from the other Auditor (service auditor). o Ex_____es an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use. • A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use. • A service auditor should inquire of management about subsequent events.
108
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opi____ on management’s assertions:
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions:
109
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on ma_________’s assertions:
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions:
110
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s ass________s:
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions:
111
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Ex_____es an opinion on management’s assertions:
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions:
112
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The re____ also includes a description of the tests of controls
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls
113
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also in_____s a description of the tests of controls
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls
114
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a des______ of the tests of controls
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls
115
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the t___s of controls
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls
116
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of con____s and the results of those tests
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those tests
117
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the re____s of those tests
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those tests
118
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those tests that were per____ed by the service auditor.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
119
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those t____ that were performed by the service auditor.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
120
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those tests that were performed by the ser____ auditor.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor.
121
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Des_______ of the Scope and nature of procedures performed.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed.
122
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Sc___ and nature of procedures performed.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed.
123
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Description of the Scope and na____ of procedures performed.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Description of the Scope and nature of procedures performed.
124
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Description of the Scope and nature of pro________s performed.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Description of the Scope and nature of procedures performed.
125
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Description of the Scope and nature of procedures pe_____ed.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Description of the Scope and nature of procedures performed.
126
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Description of the Scope and nature of procedures performed. o ID p___y specifying objectives.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Description of the Scope and nature of procedures performed. o ID party specifying objectives.
127
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID party sp____ng objectives.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID party specifying objectives.
128
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID party specifying ob______s.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID party specifying objectives.
129
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID party specifying objectives. o ID pur____ of engagement. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
130
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID party specifying objectives. o ID purpose of en__________. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
131
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID purpose of engagement. o ID p___ies Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID purpose of engagement. o ID parties Intended use.
132
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID purpose of engagement. o ID parties In____ed use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID purpose of engagement. o ID parties Intended use.
133
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID parties Intended u__.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o ID parties Intended use.
134
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get rep___ from the ot___ Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
135
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Ex______es an op______ on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
136
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on m__________’s as_______s: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
137
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The re____ also in_____s a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
138
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a des_______ of the t___s of co_____s and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
139
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the re____s of those t___s that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
140
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were per____ed by the ser____ auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
141
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Des_______ of the Sc___ and na____ of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
142
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of pro_______s pe_____ed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
143
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID p___y specifying obj_______s. o ID purpose of engagement. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
144
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID pu_____e of enga______t. o ID parties Intended use.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
145
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID p___ies Intended u__.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions: o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use.
146
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • T__t of Control in place at client. • T__t of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. • Get re____ from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period. o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use. • A ser____ auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period. o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use. • A service auditor should inquire of management about subsequent events.
147
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s des_______ of the service organization’s system
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system
148
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s sy____
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system
149
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the ser____ organization’s system fairly presents the system
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system
150
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly pre____s the system that was designed
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed
151
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was de____ed and im________ed during the period.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
152
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented d__ing the pe____.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period.
153
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The con____s related to the control objectives stated in management’s description
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description
154
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls re____d to the control objectives stated in management’s description
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description
155
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s desc______
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description
156
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control obj_____s stated in management’s description
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description
157
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives st___d in management’s description were suitably designed a
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description were suitably designed
158
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description were s_____ly designed and operated effectively during the period.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
159
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description were suitably de____ed and op_____d effectively during the period.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
160
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated ef______ly during the pe____.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
161
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Ex______es an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
162
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an op____ on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
163
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on m__________’s as________s regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
164
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ M________’s desc_______ of the ser____ organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
165
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system f___ly pre____s the sy____ that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
166
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was de____ed and im_______ed during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
167
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The co_____ related to the control obj______s stated in ma________t’s description were suitably designed and operated effectively during the period.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
168
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were su____ly de____ed and operated effectively during the period.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
169
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and op_____d eff_____ly during the pe____.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period.
170
Service Organizations Transactions pro____ed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period. o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use. • A se_____ auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) • Test of Control in place at client. • Test of Control in place at service organization by another auditor. o Report on whether controls have been implemented and controls operating effectiveness. • Get report from the other Auditor (service auditor). o Expresses an opinion on management’s assertions regarding: ▪ Management’s description of the service organization’s system fairly presents the system that was designed and implemented during the period. ▪ The controls related to the control objectives stated in management’s description were suitably designed and operated effectively during the period. o The report also includes a description of the tests of controls and the results of those tests that were performed by the service auditor. o Description of the Scope and nature of procedures performed. o ID party specifying objectives. o ID purpose of engagement. o ID parties Intended use. • A service auditor should inquire of management about subsequent events.
171
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service au_____ should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
172
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of ma________ about su_________ events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) * Test of Control in place at client. * Test of Control in place at service organization by another auditor. * Get report from the other Auditor (service auditor). * A service auditor should inquire of management about subsequent events.
173
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 1. Test of Control in place at client. 2. Test of Control in place at service organization by another auditor. 2. 1 Report on whether controls have been implemented and controls operating effectiveness. 3. Get report from the other Auditor (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. 4. A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 1. Test of Control in place at client. 2. Test of Control in place at service organization by another auditor. 2. 1 Report on whether controls have been implemented and controls operating effectiveness. 3. Get report from the other Auditor (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. 4. A service auditor should inquire of management about subsequent events.
174
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 1. Test of Control in place at client. 2. Test of Control in place at service organization by another auditor. 2. 1 Report on whether controls have been implemented and controls operating effectiveness. 3. Get report from the other Auditor (service auditor). 3. 1 Expresses an opinion on management’s assertions regarding: 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. 4. A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 1. Test of Control in place at client. 2. Test of Control in place at service organization by another auditor. 2. 1 Report on whether controls have been implemented and controls operating effectiveness. 3. Get report from the other Auditor (service auditor). 3. 1 Expresses an opinion on management’s assertions regarding: 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. 4. A service auditor should inquire of management about subsequent events.
175
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 1. Test of Control in place at client. 2. Test of Control in place at service organization by another auditor. 3. Get report from the other Auditor (service auditor). 4. A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 1. Test of Control in place at client. 2. Test of Control in place at service organization by another auditor. 3. Get report from the other Auditor (service auditor). 4. A service auditor should inquire of management about subsequent events.
176
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 1. Test of Control in place at client. 2. Test of Control in place at service organization by another auditor. 2. 1 Report on whether controls have been implemented and controls operating effectiveness.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 1. Test of Control in place at client. 2. Test of Control in place at service organization by another auditor. 2. 1 Report on whether controls have been implemented and controls operating effectiveness.
177
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 3. Get report from the other Auditor (service auditor). 3. 1 Expresses an opinion on management’s assertions regarding: 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. 4. A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 3. Get report from the other Auditor (service auditor). 3. 1 Expresses an opinion on management’s assertions regarding: 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. 4. A service auditor should inquire of management about subsequent events.
178
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 3. Get report from the other Auditor (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.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 3. Get report from the other Auditor (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.
179
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 3. Get report from the other Auditor (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.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 3. Get report from the other Auditor (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.
180
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 1. Test of Control in place at client. 2. Test of Control in place at service organization by another auditor. 2. 1 Report on whether controls have been implemented and controls operating effectiveness. 3. Get report from the other Auditor (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. 4. A service auditor should inquire of management about subsequent events.
Service Organizations Transactions processed by service organization (payroll processing) (AU-C 402/AT-C 320) 1. Test of Control in place at client. 2. Test of Control in place at service organization by another auditor. 2. 1 Report on whether controls have been implemented and controls operating effectiveness. 3. Get report from the other Auditor (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. 4. A service auditor should inquire of management about subsequent events.

CPA AUD Flashcards (62 decks)

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