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- W4253685119 abstract "AT-C 320 applies to examination engagements to report on controls at organizations that provide services to user entities when those controls are likely to be relevant to user entities' internal control over financial reporting. The service auditor should determine the appropriate person within the management of the service organization or governance structure with whom to interact on representations, communications, and other matters. As with AT-C 105, if management requests a scope change before the engagement is complete, the service auditor should be satisfied that there is a justifiable reason for the change before agreeing to it. If management refuses to provide a written assertion, the service auditor should withdraw from the engagement, when withdrawal is possible under law or regulations. The service auditor should evaluate materiality for: management's description of the organization's system, the suitability of the controls, and the operating effectiveness of the controls needed to achieve the objectives stated in the description." @default.
- W4253685119 created "2022-05-12" @default.
- W4253685119 date "2021-05-07" @default.
- W4253685119 modified "2023-09-28" @default.
- W4253685119 title "AT ‐C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting" @default.
- W4253685119 doi "https://doi.org/10.1002/9781119789673.ch60" @default.
- W4253685119 hasPublicationYear "2021" @default.
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