The relationship between ISAE 3402 and ISA 402

The ISAE 3402 standard states that reports prepared according to ISAE 3402 itself provide appropriate evidence under ISA 402, Audit Considerations Relating to an Entity Using a Service Organization. Simply stated, the ISA 402 addresses the user auditor's responsibility to obtain sufficient and appropriate audit evidence when a user entity uses the services of one or more service organizations.

It is important to note that with many accounting standards, a number of supporting or adjunct standards also play a role in interpreting, understanding, and facilitating that standard itself, such is the case with the ISAE 3402 standard.