Which of the Following Must the Auditor Consider When Deciding

question 51

Multiple Choice

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.