Which of the following must the auditor consider when deciding whether to perform additional testing of a service provider in the presence of a SAS 70 report?
A) The time period covered in the SAS report.
B) The relationship of controls tested at the service provider to those at the client organization.
C) The quality of the audit report and firm conducting the SAS 70 report.
D) Both a and b only.

Question

Quizplus · Accepted Answer

The time period covered in the SAS report and the relationship of controls tested at the service provider to those at the client organization are both important factors the auditor must consider when deciding whether to perform additional testing. The quality of the audit report and firm conducting the SAS 70 report is also a consideration, but it is not the only factor and may not be the most important one.

Which of the Following Must the Auditor Consider When Deciding