User auditor
A user auditor is the auditor who audits and reports on the financial statements of a user entity that uses a service organisation. The user auditor obtains an understanding of the services and may use a service auditor’s report, subject to evaluating its relevance and adequacy. The user auditor retains responsibility for the audit opinion.
Worked example
The retailer’s external auditor considers a payroll provider’s controls report when auditing payroll expense.
Common mistake
A user auditor is not the service auditor simply because both work with the same outsourced service.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |