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.

Complements ISA (NZ) 402, in that reports prepared in accordance with this ISAE (NZ) are capable of providing appropriate evidence under ISA (NZ) 402.

Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISAE (NZ) 3402 – Engagements beginning on or after
    15 Dec 2022

    Date of issue: Aug 2011

    Date compiled: May 2022

Previous version

  • ISAE (NZ) 3402 – Effective on 15 Jul 2020

    Date of issue: Aug 2011

    Date compiled: Jun 2020