Service organisations

1. [Evaluate the impact on the audit](https://library.croneri.co.uk/cch_uk/ampla/am10-6)

1.1. Responding to the assessed risks of material misstatement

1.2. Testing the operating effectiveness of controls

2. [Fraud, error and non-compliance with laws and regulations](https://library.croneri.co.uk/cch_uk/ampla/am10-7)

3. [Indemnities (going concern)](https://library.croneri.co.uk/cch_uk/ampla/am10-8)

4. [Reporting by the user auditor](https://library.croneri.co.uk/cch_uk/ampla/am10-9)

5. [Current issues and further resources](https://library.croneri.co.uk/cch_uk/ampla/am10-10)

5.1. Further resources

6. [Using a type 1 or type 2 report](https://library.croneri.co.uk/cch_uk/ampla/am10-5a)

6.1. Type 1 report

6.2. Type 2 report

6.3. Sufficiency and appropriateness

6.4. Using a type 1 or type 2 report as audit evidence to support understanding about the design and implementation of controls

7. [Audit objectives and procedures](https://library.croneri.co.uk/cch_uk/ampla/am10-3)

8. [Obtain an understanding of the work performed by the service organisation](https://library.croneri.co.uk/cch_uk/ampla/am10-4)

8.1. Identifying relevant activities

8.2. Subservice organisations

8.3. Characteristics of service organisations which may increase risk

8.4. Further considerations

8.4.1. Outsourced payroll

8.4.2. Outsourced accounting records

9. [Obtain an understanding of relevant internal controls](https://library.croneri.co.uk/cch_uk/ampla/am10-5)

10. [Quick overview](https://library.croneri.co.uk/cch_uk/ampla/am10-1)

11. [Scope and definitions](https://library.croneri.co.uk/cch_uk/ampla/am10-2)

11.1. Scope

11.2. Key definitions