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[Music] whats up audit fans dr. Amanda white here with the next video in my series explaining the auditing standards and today were talking about a standard that doesnt usually get quite a lot of attention which is considerations that we have to take into account when our clients use a service organization now you might be thinking what is this servants organization well it specifically relates to companies that are involved with outsourcing so they might outsource perhaps an accounting function a payroll function some component of their business so we have in these situations our client client and then our clients engage some sort of other entity to do something that flows back into their organization and generally when were looking at clients we look at just what is happening but here because they use this external entity we need to consider what is happening in regards to the internal controls at that outside entity of course the standard does conform with international standard