Page 239 - CA Final PARAM Digital Book.

1. SA 3402: Reference to SA 3402, its full name & its applicable in the given scenario.
2. Concept:
Type 2 report is a report that comprises:
1. The service organization’s description of its system
2. A written assertion by the service organization that, in all material respects, and based on suitable
criteria:
2A. Fairness: The description fairly presents the service organization’s system as designed and
implemented throughout the specified period.
2B. Suitability: The controls related to the control objectives stated in the service organization’s
description of its system were suitably designed throughout the specified period and
2C. Effectiveness: The controls related to the control objectives stated in the service organization’s
description of its system operated effectively throughout the specified period and
3. Report on Findings: A service auditor’s assurance report that Conveys reasonable assurance about the
matters discussed above and includes a description of the tests of controls and the results thereof.
3. Case Discussion: Discuss Case.
4. Conclusion: Type 2 report is a report on the description, design and operating effectiveness of controls
operating at the service organization. Auditors of Easy Solutions Limited should provide such a report
giving assurance on these matters. It should also include details of tests of controls performed and details
of deviations, if any.

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