ISA 402 definition

ISA 402 means the International Standard on Auditing titled 'Audit Considerations Relating to an Entity Using a Service Organization'; "ISAE 3402" means the International Standard on Assurance Engagements titled 'Assurance Reports on Controls at a Service Organization'; "Issues Register" has the meaning given to it in paragraph 2.2 of Annex A of Schedule 3 (Milestones and Deliverables);