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! 🎧🔥

Refer your friends also.

RegardsNeeraj Arora

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