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.
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
ISA (Ireland) 402 (Updated October 2022)