Statement on Auditing Standards No. 70
GPTKB entity
Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
gptkb:SAS_70
|
| gptkbp:appliesTo |
service organizations
|
| gptkbp:countryOfOrigin |
gptkb:United_States
|
| gptkbp:date |
April 1992
|
| gptkbp:focusesOn |
gptkb:service_organization_controls
|
| https://www.w3.org/2000/01/rdf-schema#label |
Statement on Auditing Standards No. 70
|
| gptkbp:issuedBy |
gptkb:American_Institute_of_Certified_Public_Accountants
gptkb:AICPA |
| gptkbp:purpose |
to provide guidance for auditors assessing internal controls at service organizations
|
| gptkbp:relatedTo |
financial reporting
internal controls |
| gptkbp:replacedBy |
gptkb:SSAE_16
Statement on Standards for Attestation Engagements No. 16 |
| gptkbp:reportsTo |
Type I
Type II |
| gptkbp:status |
superseded
|
| gptkbp:supersededDate |
June 15, 2011
|
| gptkbp:bfsParent |
gptkb:SAS_70
|
| gptkbp:bfsLayer |
6
|