When Services Are Outsourced to a Third Party Service Provider

Multiple Choice

When services are outsourced to a third party service provider that significantly impact financial reporting,what should the auditor do to gain evidence over the operating effectiveness of the internal controls at the third party?

A) Review the Type 2 Service Auditor's report (Report on the suitability of the design and operating effectiveness of controls of a service organization) .
B) Review the Type 1 Service Auditor's report (Report on the suitability of the design of controls of a service organization) .
C) Obtain a comfort letter from the third party on their internal controls.
D) Review the independent auditor's report for the third party.