Staff Overview - International Standard on Assurance Engagements (ISAE) 3402, Assurance Reports on Controls at a Service Organization

This Staff Overview on ISAE 3402 deals with assurance engagements by professionanl accountants in public practice to provide a report for use by user entities and their auditors on the controls at a service organization that provides a service to user entities that is likely to be relevant to user entities' internal control, as it relates to financial reporting.

International Standard on Assurance Engagements (ISAE) 3402, Assurance Reports on Controls at a Service Organization (PDF | 97K)

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