ISAE (NZ) 3402 Assurance Reports on Controls at a Service Organisation
Deals with assurance engagements undertaken by an assurance practitioner or firm to provide a report for use by user entities and their auditors on the controls at a service organisation that provides a service to user entities and that is likely to be relevant to user entities’ internal control as it relates to financial reporting.
It complements ISA(NZ)402, in that reports prepared in accordance with this ISAE(NZ) are capable of providing appropriate evidence under ISA(NZ)402.
