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What is the difference between SAS 70 Type I and Type II audit report?

audit difference ii report SAS type
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What is the difference between SAS 70 Type I and Type II audit report?

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A Type I report describes the service organization’s description of controls at a specific point in time. A Type II report not only includes the service organization’s description of controls, but also includes detailed testing of the service organization’s controls over time.

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