ISAE (NZ) 3402 Assurance Reports on Controls at a Service Organisation

  • Other Assurance
  • Archived Standards

This International Standard on Assurance Engagements (New Zealand) (ISAE(NZ)) 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 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.

Amendments

  • NOCLAR NZ Conforming Amendments – Periods ending on or after
    15 Dec 2017

    Date of issue: Nov 2016
  • ISAE (NZ) 3402 – Engagements beginning on or after
    1 Jan 2014

    Date of issue: Aug 2011 Date compiled to: 31 Dec 2013
  • ISAE (NZ) 3402 – Engagements beginning on or after
    1 Jan 2014

    Date of issue: Aug 2011 Date compiled to: 31 Mar 2013
  • ISAE (NZ) 3402 – Engagements beginning on or after
    1 Nov 2011

    Date of issue: Aug 2011