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hello Sir, please explain what is auditors responsiblity in relation to isa 402 service organisation?
SA402 applies when a client has outsourced one or more functions to a third party,and the results of those functions have to be audited. thoseservices,and. For example if wages and salaries were outsourced. To audit the figures coming from the 3rd party:
• Contact them, through your client to obtain specific information; or
• Visit them and carry out procedures that will provide the necessary information about the controls operating there; or
• Ask their auditor to perform procedures over relevant controls.
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