ISAE 3402 - Assurance Reports on Controls at a Service Organisation
Documentation and the assurance report (45 to 56) – ISAE 3402 - Assurance Reports on Controls at a Service Organisation

ISAE 3402 - Assurance Reports on Controls at a Service Organisation 3402.45: ISAE 3402 paragraph 45: Documentation

What does 3402.45 require?

The documentation must be enough to let an experienced service auditor who had no earlier link with the engagement understand what procedures were carried out to comply with ISAE 3402 and with applicable law and regulation, when and to what extent; what those procedures found and what evidence was gathered; and which significant matters came up, what was concluded on them and which significant professional judgements were made in getting there.

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