Auditing a Statement of Service Performance

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Work-papers for testing Statement of Service Performance and Entity Information are included in Tier 3 PBE jobs as follows.

A1 - Control: includes an area in planning headed: Statement of Service Performance and Entity Information

A11 - Materiality: Performance Materiality for Entity Information and Statement of Service Performance includes references to SSP materiality

D8 - Work of an Expert: Explanation in the heading as to how this relates to the audit of SSP's and Entity Information

Y1 - Management Report: A work item covering the impact of the SSP and Entity Information on the contents of the Management Letter

Z3 - Subsequent Events: Further explanation in the heading as to how this relates to the audit of SSP's and Entity Information

Z4 - Audit Report: Six points around the impact of the SSP and Entity Information on the report - assessing whether qualification may be appropriate

Z9 - Audit Report Checklist: Four items concerning the impact of the SSP and Entity Information in terms of content required

In addition there is a page in the A section called "Statement of Service Performance and Entity Information" which contains the requirements around planning how to audit the SSP and Entity Information including documentation and testing of outcomes and outputs:


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The work-flow is drawn from the requirements of ISAE (NZ) 3000 (Revised) as applied by EG Au9. The engagement letter and management representation letter templates also meet the suggested requirements of EG Au9.1.

We are currently upgrading our templates from EG Au9 to the new NZ AS-1 standard. which applies for periods beginning on or after 1 Jan 2021 (early adoption permitted).

For more detail see:

Auditing a Tier 3 PBE with a Statement of Service Performance (Part 1)

Auditing a Tier 3 PBE with a Statement of Service Performance (Part 2)

Auditing a Tier 3 PBE with a Statement of Service Performance (Part 3)

Auditing a Tier 3 PBE with a Statement of Service Performance (Part 4)

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