What is a SAS 70 Type I Audit Report?

audit report SAS type
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What is a SAS 70 Type I Audit Report?

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A service auditor’s report on the fair presentation of a service organization’s description of its controls that may be relevant to a user organization’s internal control as it relates to an audit of financial statements, on whether such controls were suitably designed to achieve specified control objectives, and on whether they had been placed in operation as of a specific date.