Staff Overview - International Standard on Assurance Engagements (ISAE) 3402, Assurance Reports on Controls at a Service Organization

This Staff Overview on ISAE 3402 deals with assurance engagements by professionanl accountants in public practice to provide a report for use by user entities and their auditors on the controls at a service organization that provides a service to user entities that is likely to be relevant to user entities' internal control, as it relates to financial reporting.