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- This topic has 3 replies, 2 voices, and was last updated 7 years ago by MikeLittle.
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- November 28, 2016 at 6:48 am #351969
hi my question is related to using the work of a service organisation.
im quoting from the bpp notes “one factor that has an impact on the audit of an outsourced activity is that the user auditor has no direct contractual relationship with the service organisation and this may cause problems with access and confidentiality”chapter 16.
so my question is suppose if the service organisation refuses to corporate with the auditor and do not provide access to the auditor to acquire evidence or procedures. if the service organisations work has a huge impact on the audit, say it will be material to the FS.
can the auditor qualify the report on the basis of inability to obtain sufficient appropriate evidence?
even though its not the clients fault? and there is no contractual relationship with the service organisation and auditor?many thanks
November 28, 2016 at 2:26 pm #352173I do believe that I’ve already answered this!
It doesn’t help that your posted questions are unnamed – it’s easy to miss them 🙁
November 28, 2016 at 8:54 pm #352247Sorry I thought I never sent this question as I typed it first time and got deleted
It was a technical error as I already got your answer
Sorry for the inconvenienceNovember 28, 2016 at 9:34 pm #352257Ok, no harm done
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