• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

Type1 and Type2 Report by Service Auditor

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Type1 and Type2 Report by Service Auditor

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 20, 2017 at 12:09 pm #424183
    esskaykay
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    Hello Sir,

    What is the main difference between Type1 and Type2 report. Are they mentioned in User Auditor’s report.

    Thank you.

    December 20, 2017 at 1:37 pm #424196
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    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?

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Type1 and Type2 Report by Service Auditor’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • sadik.sadka on How to make the best use of OpenTuition
  • SONIC916 on Lessee accounting – ACCA (SBR) lectures
  • AkinMike on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • AkinMike on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • AliMusa12 on Accruals and Prepayments (part a) – ACCA Financial Accounting (FA) lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in