Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
service organizations
|
| gptkbp:category |
accounting
auditing |
| gptkbp:countryOfOrigin |
gptkb:United_States
|
| gptkbp:fullName |
gptkb:Statement_on_Auditing_Standards_No._70
|
| https://www.w3.org/2000/01/rdf-schema#label |
SAS 70
|
| gptkbp:issuedBy |
gptkb:American_Institute_of_Certified_Public_Accountants
April 1992 |
| gptkbp:purpose |
to provide guidance to auditors assessing internal controls at service organizations
|
| gptkbp:replacedBy |
gptkb:SSAE_16
2011 |
| gptkbp:status |
superseded
|
| gptkbp:type |
attestation standard
|
| gptkbp:bfsParent |
gptkb:SOC_1
|
| gptkbp:bfsLayer |
5
|