Background
SAS 70 was originally titled “Reports on the Processing of Transactions by Service Organizations” but was changed by Statement on Auditing Standards No. 88 to "Service Organizations". The guidance contained in SAS 70 is effective for all service auditors' reports dated after March 31, 1993.
Read more about this topic: Statement On Auditing Standards No. 70: Service Organizations
Famous quotes containing the word background:
“Pilate with his question “What is truth?” is gladly trotted out these days as an advocate of Christ, so as to arouse the suspicion that everything known and knowable is an illusion and to erect the cross upon that gruesome background of the impossibility of knowledge.”
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