The SAS 70 reporting standard is no longer in effect for independent service auditor reporting. There is now a comprehensive framework of three Service Organization Control (SOC) reports from which to choose, depending upon the outsourced services provided and the needs of the “end users” of the report.
SOC Report Comparison
https://www.sikich.com/audit-accounting-tax/financial-reporting/soc/soc-reporting-framework
Which SOC Report is Right For You?
Deciding Between a SOC 2 and SOC 3 Report
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