If law or regulation does not allow the service auditor to withdraw from the engagement, the service auditor should disclaim an opinion. Management’s subsequent refusal to provide a written assertion represents a scope limitation and consequently, the service auditor should withdraw from the engagement..If management will not provide the service auditor with a written assertion, the service auditor should not circumvent the requirement to obtain an assertion by performing a service auditor’s

.When performing a type 2 engagement, the service auditor should test those controls that the service auditor has determined are necessary to achieve the control objectives stated in managements description of the service organizations system and should do it.