The Australian Accounting Standards Board (AUASB) has issued an
exposure draft (ED) on proposed assurance standard ASAE 3402
Assurance reports on controls at a service
organisation.
Service organisations provide these reports to
user entities and their auditors where controls over the services
they provide are relevant to the audit of user entities’ financial
reports.
The proposed standard details requirements,
application and explanatory material required by assurance
practitioners’ when providing reports on the controls at a service
organisation.
CPA Australia will make a joint submission on
this exposure draft with the other professional accounting
bodies.
The deadline for submissions is
21st May this year.
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