The International Standard on Assurance Engagements 3402, usually abbreviated as ISAE 3402, is an international auditing standard published by the International Federation of Accountants (IFAC), which regulates the audit of an internal control system at a service company including reporting by an auditor. It is particularly relevant for the audit of service companies that take over tasks for other companies in the course of outsourcing and the corresponding commissioning companies. The subject of an ISAE 3402 audit is the description to be prepared by the service provider of the service-related accounting-relevant internal control system.
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