KomalKomal asked 2 years ago
2 Answers
RaviRavi Staff answered 2 years ago

if user auditor is satisfied with quality of report then he can use it for getting assurance over controls (test of controls) no need to perform more tests
may changing depending on circumstances , quality of report and its coverage

RaviRavi Staff answered 2 years ago

Below is para from  SA 402 (Which clearly says Type 2 Report is one of the source of evidence for test of controls)
When the user auditor’s risk assessment includes an expectation that controls at the service organisation are operating effectively, the user auditor shall obtain audit evidence about the operating effectiveness of those controls from one or more of the following procedures:
(a) Obtaining a Type 2 report, if available;
(b) Performing appropriate tests of controls at the service organisation; or
(c) Using another auditor to perform tests of controls at the service
organisation on behalf of the user auditor.

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