Service Auditor's Report
Service Auditor’s Reporting Terminology
- User Organization: An entity that has engaged a Service Organization for a service.
User Auditor: The auditor who reports on the financial statements of the User Organization.
- Service Organization: An entity that provides services to a User Organization.
- SAS 70: The American equivalent of Section 5970 Reporting.
- Service Auditor: The auditor who reports on and tests the controls of a service organization.
- Service Auditor’s Report: An independent report issued by a Service Auditor over the internal control structure of a Service Organization
