Trust Examiner School - September 2023

Internal Use Only

SAS, SSAE & SOC Reports • SAS 70

• SSAE 16 • SSAE 18

• SOC 1 • SOC 2 • SOC 3

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Internal Use Only

SAS, SSAE & SOC Reports Statement on Auditing Standards (SAS) 70 • Effective after March 31, 1993 • Guidance on factors independent auditor should consider when entity uses a service organization • Guidance for reports on processing of transactions by a service organization • Effect of IT on the consideration of internal control

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