Careers
Subscribe[The following paragraph was effective for service auditor's reports dated after March 31, 1993. It was amended by PCAOB Auditing Standard No. 2, effective for audits of fiscal years ending on or after November 15, 2004, for accelerated filers, and on or after July 15, 2005, for all other issuers. See PCAOB Release No. 2004-008.
Return to the current version.]
Return to the current version.]
AU 324.20
When assessing a service organization's controls and how they interact with a user organization's controls, the user auditor may become aware of the existence of reportable conditions. In such circumstances, the user auditor should consider the guidance provided in section 325, Communication of Internal Control Related Matters Noted in an Audit.