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Career Insider - June 16, 2011
Published on June 17, 2011
Service Organizations: Applying SSAE No. 16, Reporting on Controls at a Service Organization Guide (SOC 1)
This new guide is designed to assist CPAs in transitioning from performing a service auditor’s engagement under Statement on Auditing Standards (SAS) No. 70, Service Organizations, to doing so under Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at a Service Organization, which replaces the guidance for service auditors in SAS No. 70.