service organizations-user auditors and service auditors Flashcards Preview

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Flashcards in service organizations-user auditors and service auditors Deck (5)
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1

user auditor objective

obtain and understanding of the services provided by a service organizaiton, including internal controls
design and perform audit procedures that are responsive to those risks

2

service auditor reports on _____ not f's

internal control

3

type 1 report

report on managements description of a service organizations system and the suitability of design controls

4

type 2 report

report on managements description of a service organizations system and the suitability of the design and operating effectiveness of controls

5

service organization

an org or segment of org that provides services to user entities that are relevant to those user entities internal control over financial reporting