ISAE 3402 - Assurance Reports on Controls at a Service Organisation
Conduct, ethics and acceptance (paragraphs 10 to 14) – ISAE 3402 - Assurance Reports on Controls at a Service Organisation
ISAE 3402 - Assurance Reports on Controls at a Service Organisation 3402.14: ISAE 3402 paragraph 14: Acceptance of a Change in the Terms of the Engagement
A request to change the scope before completion is accepted only where the service auditor is satisfied there is reasonable justification.