Sa 402 (revised)
This query is : Resolved
23 March 2013
I NEED EASY EXPLANATION OF SA 402 AUDIT CONSIDERATIONS RELATING TO AN. ENTITY USING A SERVICE ORGANISATION
23 March 2013
A user entity may use a service organisation such as one that processes transactions and maintains related accountability, or records transactions and processes related data. Service organisations that provide such services include, for example, bank trust departments that invest and service assets for employee benefit plans or for others; mortgage bankers that service mortgages for others; and application service providers that provide packaged software applications and a technology environment that enables customers to process financial and operational transactions.
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