INTERNATIONAL STANDARD ON ASSURANCE ...（国际标准在保证）.pdfVIP

INTERNATIONAL STANDARD ON ASSURANCE ENGAGEMENTS (ISAE) 3402 ASSURANCE REPORTS ON CONTROLS AT A SERVICE ORGANIZATION (Effective for service auditors’ assurance reports covering periods ending on or after June 15, 2011) CONTENTS Paragraph Introduction Scope of this ISAE 1–6 Effective Date 7 Objectives 8 Definitions 9