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Statement on Auditing Standards Issued by the Auditing Standards Board AICPA American Institute of Certified Public Accountants Reports on the Processing of Transactions by Service Organizations ( Supersedes Statement on Auditing Standards No. 44, AICPA, Professional Standards, vol. 1, AU sec. 324.) CONTENTS O F STATEMENT Paragraph Introduction and Applicability 1- 4 The User Auditor's Consideration of the Effect of the Service Organization on the Internal Control Structure of the User Organization and the Availability of Audit Evidence. . 5- 17 The Effect of a Service Organization on a User Organizations Internal Control Structure 6 Planning the Audit 7- 10 Assessing Control Risk at the User Organization 11- 16 Audit Evidence From Substantive Audit Procedures Performed by Service Auditors 17 Considerations in Using a Service Auditor's Report 18- 21 Responsibilities of Service Auditors 22- 58 Reports on Policies and Procedures Placed in Operation 25- 40 Reports on Policies and Procedures Placed in Operation and Tests of Operating Effectiveness 41- 56 Written Representations of the Service Organization's Management 57 Reporting on Substantive Procedures 58 Effective Date 59 Copyright © 1992 by the American Institute of Certified Public Accountants, Inc. 1211 Avenue of the Americas, New York, N. Y. 10036- 8775 1 234567890 AudS 998765432 April 1992 70