ISAE (NZ) 3402

Assurance Reports on Controls at a Service Organisation

Deals with assurance engagements undertaken by an assurance practitioner or firm to provide a report for use by user entities and their auditors on the controls at a service organisation that provides a service to user entities and that is likely to be relevant to user entities’ internal control as it relates to financial reporting.

Complements ISA (NZ) 402, in that reports prepared in accordance with this ISAE (NZ) are capable of providing appropriate evidence under ISA (NZ) 402.

  • ISAE (NZ) 3402 – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Aug 2011

    Date compiled: 23 Jun 2020

Amendments

  • Conforming and Consequential Amendments to Other Standards as a Result of the New and Revised Quality Management Standards – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: May 2022

New version not yet mandatory

  • ISAE (NZ) 3402 – Engagements beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Aug 2011

    Date compiled: 15 May 2022

Previous version

  • ISAE (NZ) 3402 – Engagements beginning on or after 15 Dec 2017

    Date of issue: Aug 2011

    Date compiled: 31 Oct 2016