INTERNATIONAL STANDARD ON ASSURANCE ...（国际标准在保证）.pdf

INTERNATIONAL STANDARD ON ASSURANCE ENGAGEMENTS (ISAE) 3402 ASSURANCE REPORTS ON CONTROLS AT A SERVICE ORGANIZATION (Effective for service auditors’ assurance reports covering periods ending on or after June 15, 2011) CONTENTS Paragraph Introduction Scope of this ISAE 1–6 Effective Date 7 Objectives 8 Definitions 9 Requirements ISAE 3000 10 Ethical Requirements 11 Management and Those Charged with Governance 12 Acceptance and Continuance 13–14 Assessing the Suitability of the Criteria 15–18 Materiality 19 Obtaining an Understanding of the Service Organization’s System 20 G N I T Obtaining Evidence Regarding the Description 21–22 I D U Obtaining Evidence Regarding Design of Controls 23 A Obtaining Evidence Regarding Operating Effectiveness of Controls 24–29 The Work of an Internal Audit Function 30–37 Written Representations 38–40 Other Information 41–42 Su