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Infotech Home > Resources > Systems Audit & Internal Control > IT Systems Audit > Standards and Regulations > SAS No. 70, Service Organizations
SAS No. 70, Service Organizations

SAS No. 70 provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. It also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors. A copy of the Original Pronouncement can be accessed from this page:

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