Subject Index

 
A
ACCEPTING OR CONTINUING AN ENGAGEMENT 2.01–.64
  1. . Acceptance and continuance
2.12–.15
  1. . Agreeing on terms of engagement
2.55–.64
  1. . Competence of team members
2.20–.24
  1. . Entity management’s responsibilities
2.03–.10
  1. . Independence of practitioner
2.16–.19
  1. . Practitioner’s responsibilities
2.11
  1. . Preconditions of engagement
2.25–.49
  1. . Requesting written assertion and representations from entity management
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
  1. . Boundaries of system being examined
2.36
  1. . Defined
2.137
  1. . Disclosures in description ...

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