If you are currently receiving a SAS No. 70 audit, also known as a Report on Controls at Service Organizations, there are proposed changes that are likely to be adopted and affect your SAS 70 audit. The proposed changes can be found in two documents that are currently out as exposure drafts. They are:
- AU section 324, Service Organizations (AICPA, Professional Standards, vol. 1)
- SAS Audit Considerations Relating to an Entity Using a Service Organization
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