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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Type1 and Type2 Report by Service Auditor
Hello Sir,
What is the main difference between Type1 and Type2 report. Are they mentioned in User Auditor’s report.
Thank you.
I don’t see SAS 70 in the list of P7 examinable documents!
However, here is a brief summary of the contents and differences between a Type 1 report and a Type 2 report:
Report Contents
Type I Report Type II Report
1. Independent service auditor’s report (i.e. opinion) Included Included
2. Service organization’s description of controls. Included Included
3. Information provided by the independent service auditor; *see below Included
4. Other information provided by the service organization (e.g. glossary of terms).
Optional Included
* Optional inclusion of a description of the service auditor’s tests of operating effectiveness and the results of those tests
OK?