Which shall the auditor perform if the auditor choose to use

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Problem 1: According to ISA 402, Audit Considerations Relating to an Entity Using a Service Organization, which of the following shall the auditor perform if the auditor chooses to use the report of a Service Organization?

Option 1: Refer to the fact that the report has been used in the unmodified auditor's report.

Option 2: Perform substantive testing at the Service Organisation.

Option 3: Make enquiries concerning the Service Organisation's auditor's professional competence in the context of the specific assignment

Reference no: EM132753050

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