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ISA (Ireland) 402

Audit Considerations Relating to an Entity Using a Service Organization

International Standard on Auditing (Ireland) 402 deals with the user
auditor’s responsibility to obtain sufficient appropriate audit evidence when a user
entity uses the services of one or more service organizations.

Effective Date

ISA (Ireland) 402 is effective for the audits of financial statements for periods
commencing on or after 17 June 2016, for which opinions are issued on or after 1
February 2017.

Current Standard

ISA (Ireland) 402 (Updated October 2022)

Past Standard

ISA (Ireland) 402