Service Auditor's Report
The world of Service Auditor’s Reports can be a place of confusing, technical terminology, stringent requirements and growing importance. BDO has put together this overview to help understand this world and assist in matching the needs of Service Organizations to the available services.
What is a Service Auditor’s Report?
These reports are designed to provide Information and Assurance about controls within a Service Organization to User Organizations (clients) and their auditors. The Service Auditor’s report is conducted in accordance with the standards issued by the Canadian Institute of Chartered Accountants (CICA) or the American Institute of Certified Public Accountants (AICPA). Section 5970 in Canada and SAS 70 in the U.S. include the professional standards used by a Service Auditor to report on the processing of transactions by a Service Organization for use by management, clients, and other auditors. A Service Organization is an entity (or segment of an entity) that provides services to a User Organization that are part of the User Organization’s information system and control environment.
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