Service Organizations, Applying SAS No. 70, as Amended
American Institute of Certified Public Accountants, 2008 - Service industries
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AICPA amended application assess the risks audit evidence audit of ﬁnancial Audit Risk Auditing Standards auditor should consider Controls provide reasonable deﬁned described description of controls employee beneﬁt plan entity Example Trust Organization exceptions were noted ﬁnancial reporting ﬁnancial statement assertions ﬁrst identiﬁed information system investment material misstatement ment opinion paragraph organization's ﬁnancial statements organization's internal control PCAOB Standards placed in operation Professional Standards program change provide reasonable assurance provided to user recorded relevant aspects relevant exceptions relevant to user responsible results of tests risk assessment risks of material section 314 service auditor's engagement service auditor's report service organiza service organization service organization's controls service organization's description services provided signiﬁcant SMAC speciﬁed control objectives Statement on Auditing subservice organization substantive procedures suitably designed tests of controls tests of operating tion transaction processing trols trust department type 2 report user auditor user organization's ﬁnancial user organization's internal user organizations zation