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Source: AU-C 402.08. For definitions related to this standard, see Appendix A, “Definitions of Terms”: Complementary user entity controls, Report on management’s description of a service organization’s system and the suitability of the design of controls (referred to in this section as a type 1 report), Report on management’s description of a service organization’s system and the suitability of the design and operating effectiveness of controls (referred to in this section as a type 2 report), Service auditor, Service organization, Service organization’s system, Subservice organization, User auditor, User entity.