AS#5 Requires Auditors Whose Public Clients Use Service Providers Considered

question 48

Multiple Choice

AS#5 requires auditors whose public clients use service providers considered significant:

• A) obtain a SAS 70 Type I report.
• B) obtain a SAS 70 report.
• C) obtain a SAS 70 Type II report.
• D) Any of the above considering the circumstances.

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Definitions:

Positive Psychological Attributes

Positive traits or qualities of the mind that contribute to an individual's overall well-being and happiness.

Gregariousness

The quality of being sociable, outgoing, and enjoying the company of others, often considered a personality trait.

Critical Life Events

Significant experiences or milestones that have a profound impact on an individual's life, contributing to personal growth, change in perspective, or altering life paths.

Catalyst For Change

An element or person that initiates or accelerates significant change or transformation.