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Business, 17.12.2019 20:31 edgarsandoval60

An auditor (the user auditor) may decide to make use of another auditor's (the service auditor's) report on internal control at a service organization that provides certain services to the user auditor's client. when the client's transactions flow through the service organization's accounting system, consideration of internal control may be necessary. the most efficient approach is often to obtain a service auditor's report. which of the following is a true statement about the relationship of the user and service auditors?
1 it is inappropriate for the user auditor to discuss with the service auditor the scope and results of the work.
2 when reporting on an audit of financial statements, the user auditor should not refer to the service auditor's report.
3 the user auditor may not refer to a service auditor's report when expressing an opinion on the client's assertion on the effectiveness of internal control.
4 a user auditor cannot treat a service auditor's report as evidence if the period it covers does not coincide with that of the financial statements the user auditor has been engaged to audit

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