Professional Documents
Culture Documents
) /"2 B . - '.,r. L (,.fli) T J: - 6otffi""drt"jf"'u'" - ) I "-, N /s-U, G
) /"2 B . - '.,r. L (,.fli) T J: - 6otffi""drt"jf"'u'" - ) I "-, N /s-U, G
.':,1:
n"
j.
)
)
1.42
Reportingby the i ' The userauditorshallmodify the opinionin the userauditor'sreportif the userauditor
a is unableto obtain sufficientappropriateaudit evidenceregardingthe servicesprovided
UserAuditor
,Chap.I
by the serviceorganisation.
' The user auditor shall not refer to the work of a serviceauditor in the user auditor's
reportcontainingan unmodifiedopinion.
' If referenceto the work of a service auditor is relevant to an understandingof a
modificationto the userauditor'sopinion,the user auditor'sreportshall indicatethat
suchreferencedoesnot diminishthe userauditor'sresponsibilityforthat opinion.
)
)
D
l,
Summaryof SA - 402
)
-----\-
('t,/
i'
\
7
E
^O (User)
,.-
XYZ
xYZ g.O)
(S.O)
--'\---------
o(.
[\ '' o \
'----.'
/-'/-
-.-.-r
5l
-SO's Services
-So's
User
user auditor
aiditor should
rshouldobtainluldersla4dinglw.r.t.
oU,uin6llFurrlil')w.r.t.
unde
S"*,"*
nrovided to user entiry,
enrftv Natrrre
materiaritvof j fr1,
g
J!4u!9, mareriality
'
i-t
-Ji
)" ,=*r..t4ffioq9!lgltherein,@ljgUsq-betweentwo,contractttrereon.
rt.**r .tt-. AtclZ\ .irt-t * *.r.
,"rp*."r ro,irr pt.r\"r
*ri{ .t ^;;EV{l*r
7^ib'Y#-r'l'ij"rigr
t,tu(.!t,^i
R
}} i , . o , . -. - , I'f ,p .i s,a^b^ * , . , - # - . . ' ' " - ; , ; " ; , i " i , i l l ' y ; . 1 ' . } , ' " * . . d. (nl ,,t l.N, . ' , - - . ! u , " t . p g f . ) <
'''+*,
**to,obtain-Fllinformalliojlatuser'1
,,,-;.r",1\ b+
*qr*.r)-rvl
)
I
Yes
oK
"tot
.L(*o
lh>-tt> \
h.^i
\
L
r
c.^l 1r1t 51
)
,(r-U
ContactW.&L"jgt@oobtainlfor-m@
Contact
slQ.[t-rygLhjlgrfto obtainElorynation
,
-1,1f,
|
I @gprocedures
:(
)t-
'at
**i
Qi.* )
)\=y
-/
TvpeI Report
rvpe 2 &eport
----\
)i:
\
ShJrt
*'i""
Suitabilityof Design',
, \
'<qrrrld
sqqcrti
tr \\
'*iT +'
J'.d' rra{r
ta, aTT
$C
z\i'l J"d'
z\i'l
*' Sa
n
marrererrofs.o's
auoilqrs@but userauditor
aloneis responsible
forhisreport.
fe
]) YPP
If S.O-usessub-serviceorganisationalso,then/performtheseProceduresw.r.t sub serviceorganisationalso.
f-e4-u)
,)
.
)
designFSI
) If userauditoris@! rble\toobtaininformation,
heshallry!fthis audirreport.( q/'] l
) (\t"."4-f!"aoi]i6il-Pp+ll-gg@r-to
hed opini
serviceauditor'sreportin userauditor'sauditreport.
)
)
o?\,.vr
'tff
v,
-/
(
\t-_
[ (" A
( h t c t rt u < qttk
\
''"nire4/'
.-=-
JAfli"zoperatingeffectiveness
of controtsaiS.O. d
Description
1
]
Ji:gj
,.
u,g
"-,*n<\sbn\'
),
) f _tq _
( (*ri on*
) /"2 B<.<-'.,r.
--=
l[,.fli];t j obtainingTvpe-l
:*-6otffi""drt"Jf"'u'"
]i
orTvpe2,rePortfrot$Yt"tu'dgJ/
, /
d.t{l(*,t
rr
J1.'2
Y1