In this podcast, we will revise SA 402 Audit Considerations relating to an Entity Using a Service Organisation.Topics Covered-* Service auditor* Service organisation* User auditor* User entity* Report on the description and design of controls at a service organisation (referred to in this SA as a Type 1 report)* Report on the description, design, and operating effectiveness of controls at a service organisation (referred to in this SA as a Type 2 report)* Complementary user entity controls* Identifying and assessing the risk of material misstatement* Auditor's considerationsStay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥Refer your friends also.RegardsNeeraj AroraThanks for reading CA Final Audit! Subscribe for free to receive new posts and support my work.How does this work?* You subscribe to my write-ups. (No cost at all)* Check your email after subscribing.Shift CA Final Audit From Promotion or other tabs to your Main Inbox* Check whether CA Final Audit is in the promotion tab.* Click and Drag it to your Inbox.* Click yes on Do this for future Dialog box at the bottom left.Also - add [email protected] to your contacts in your email account. This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit cafinalaudit.substack.com

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“What did the council decide on item 42?” — answered with the speaker and the moment.

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