As 2601
Footnotes (AS 2601 - Consideration of an Entity's Use of a Service Organization): 1 In this section, a service organization's controls that may be relevant to a user organization's internal control as it relates to an audit of financial statements will be referred to as a service organization's controls. 2 See AT section 201, Agreed-Upon Procedures Engagements, for guidance on performing and. - AS 2601.09 states that information about the nature of the services provided by a service organization that are part of the user organization's information system- and the service organization's controls over those services- may be available from a wide variety of sources, such as user manuals, system overviews, technical manuals.
Keeping Standards up-to-date Standards are living documents which reflect progress in science, technology and systems. To maintain their currency, all Standards are periodically reviewed, and new editions are published. Between editions, amendments may be issued.
As 2601-e-series-valves-and-manifolds-letter-en | PDF
Standards may also be withdrawn. It is important that readers assure themselves they are using a current Standard, which should. AS 2601.11-.16 describe how a user auditor ʹ s assessment of control risk is affected when a user organization uses a service organization.
When a subservice organization is involved, the user auditor may need to consider activities at both the service organization and the subservice organization in applying the guidance in these paragraphs. AS 2601: Consideration of an Entity's Use of a Service Organization AS 2510: Auditing Inventories AS 2505: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments AS 2501: Auditing Accounting Estimates, Including Fair Value Measurements AS 2415: Consideration of an Entity's Ability to Continue as a Going Concern. Registered firms use AS 2601 when considering an entity's use of a service organization.
As 2601-e-series-valves-and-manifolds-letter-en | PDF
This may include obtaining a service auditor's report from a service organization. Applicability of AS 2601 AS 2601 applies to audits of brokers and dealers, which obtain services from an organization and those services are part of the brokers' and dealers' information systems (Paragraph 3) Specific considerations for whether a service organization's services are part of a broker's or dealer's information system. This briefing paper covers, and SEIAG discussion will focus on, the first section of AS 2601 regarding the auditor's consideration of controls that reside at a service organization.
AS 2601:2025 specifies requirements and recommendations for the demolition of the loadbearing parts of a building. AS 2601-2001 Australian Standard™ The demolition of structures AS 2601 This Australian Standard was prepared by Committee BD-059, Demolition of Structures. It was approved on behalf of the Council of Standards Australia on 13 July 2001 and published on 13 September 2001.
