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Hi sir, for December 2017 exam i checked the study guide, for service organisations , it states that we are required to know the audit considerations relating to an entity using a service organisation. In my textbook, the following are listed under ” additional information” , so i just want to clarify whether we required to know the following ?
– Objectives of the auditor in relation to the use of service organisation
– Obtaining an understanding of the service provided
– Sources of information for obtaining an understanding (type 1 and type 2 report)
I assume your textbook would not include anythng that was not relevant, but I suggest you don’t spend too long on this topic.