SSP and Entity Information testing in Review Engagements

Steps from EG-Au9 regarding the testing of SSP and Entity Information are included in Review Engagement templates as follows:

(These vary somewhat from the steps included in the audit templates as they are applicable to and adapted to a review engagement, still referring to the requirements of ISAE (NZ) 3000 (Revised))

A section - Control: an area in planning headed: Statement of Service Performance and Entity Information. The Tier 3 PBE review engagement letter is based on the illustrative example from EG-Au9.

A section - Statement of Service Performance and Entity Information: contains the requirements around planning how to audit the SSP and Entity Information including documentation and testing of outcomes and outputs.

A section - Materiality: Performance Materiality includes reference to Entity Information and Statement of Service Performance.

D section - Using the Work of Others: Explanation in the heading as to how this relates to the audit of SSP's and Entity Information.

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

Z section - Partner Review: Explanation in the heading as to how this relates to the audit of SSP's and Entity Information.

Z section - Review Report: Some points around the impact of the SSP and Entity Information on the report - assessing whether qualification may be appropriate.

The work-flow is drawn from the requirements of ISAE (NZ) 3000 (Revised) as applied by EG-Au9. 

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