CA Final Audit Chapter-2 Class 5 SA 402 Complete

In this podcast, we will revise SA 402 Audit Considerations relating to an Entity Using a Service Organisation.

Topics Covered-

• Service auditor

• Service organisation

• User auditor

• User entity

• Report on the description and design of controls at a service organisation (referred to in this SA as a Type 1 report)

• Report on the description, design, and operating effectiveness of controls at a service organisation (referred to in this SA as a Type 2 report)

• Complementary user entity controls

• Identifying and assessing the risk of material misstatement

• Auditor's considerations

Stay tuned for more revision sessions to strengthen your CA Final Audit preparation! 🎧🔥

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Regards
Neeraj Arora

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