The Difference Between a SAS 70 Type I and Type

question 70

Multiple Choice

The difference between a SAS 70 Type I and Type II report is:

• A) Type II reports extend Type I reports by testing the operating effectiveness of controls.
• B) Type II reports extend Type I reports by testing the design effectiveness of internal control.
• C) Type II reports occur prior to year-end.
• D) Answers C and A.

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Definitions:

Raspberries

Edible fruits from plants in the genus Rubus, characterized by their aggregate structure of small drupelets.

Chocolate

A sweet food made from roasted and ground cacao seeds, typically eaten as confectionery or used to make beverages and to flavor or coat various foods.

Exchange Rate

The value of one currency for the purpose of conversion to another, determining how much of currency A is needed to purchase a unit of currency B.

American Car

A motor vehicle manufactured by a company based in the United States.