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ASA 402 Audit Considerations Relating to Entities Using Service Organisations

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Main Features 
This Auditing Standard establishes mandatory requirements and provides explanatory guidance to an auditor where the entity uses a service organisation. 
 
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
 
This excerpt is taken from ASA 402, which is available for download on the AUASB website (PDF).