Subject Index
A | |
ACCEPTING OR CONTINUING AN ENGAGEMENT | 2.01–.64 |
|
2.12–.15 |
|
2.55–.64 |
|
2.20–.24 |
|
2.03–.10 |
|
2.16–.19 |
|
2.11 |
|
2.25–.49 |
|
2.50–.54 |
ACCOUNTANT’S REPORT FOR SOC FOR SUPPLY CHAIN EXAMINATION. See also practitioner’s SOC for Supply Chain report | Appendix D 4.15, 4.52–.56 |
ANALYTICS FOR TESTS OF CONTROLS | 3.97 |
APPLICABLE TRUST SERVICES CRITERIA. See also trust services criteria | 1.56–.58, 3.33–.41, 3.77–.78, Supplement B |
APPROPRIATENESS OF EVIDENCE, DEFINED | 4.10 |
ASSERTION. See management’s written assertion; written representations ASSURANCE SERVICES EXECUTIVE COMMITTEE (ASEC) | 1.46, 1.49 |
ATTESTATION ENGAGEMENT | 1.09 |
ATTESTATION RISK. See also material misstatement, risks of | 2.94 |
ATTESTATION STANDARDS | 1.68–.70 |
AUDIT SAMPLING FOR TESTS OF CONTROLS | 3.121–.125 |
AUTOMATED CONTROLS, TESTS OF | 3.117–.118 |
AVAILABILITY, TRUST SERVICES CATEGORY | 1.30, 1.50, 2.33, Table 1‐2 at 1.60 |
B | |
BOARD OF DIRECTORS | 1.46, 1.49, 2.112, Table 4‐3 at 4.29 |
BOUNDARIES OF SYSTEM BEING EXAMINED, DETERMINING | 2.31–.38, 3.37 |
BUNDLED SERVICES AND PRODUCTS | 1.39–.40 |
C | |
CARVE‐OUT METHOD | |
|
2.36 |
|
2.137 |
|
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