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Statement on Standards for Attestation Engagements (SSAE) 16, Formerly SAS 70
Statement on Standards for Attestation Engagements (SSAE) 16, Reporting on Controls at a Service Organization, is an examination engagement undertaken by a service auditor to report on controls at organizations. The purpose is to provide a report for user entities when those controls are likely to be relevant to the user entities' internal control over financial reporting.
The SSAE 16 auditing standard provides the opportunity for service organizations to disclose their control activities to their clients and to their client’s auditors in a standard reporting format. A SSAE 16 audit communicates that a service organization has had its control activities examined by an independent accounting firm. A formal SSAE 16 report (known as a SOC 1 report) including the auditor’s opinion is issued to the service organization at the conclusion of a SSAE 16 audit. SC&H’s SSAE 16 audits are conducted in accordance with the AICPA auditing standards.
SC&H offers comprehensive third party review services that include:
- Readiness Reviews
- Type I Audits
- Type II Audits
- SOC 2 Type I and Type II audits
- SOC 3 Certification
- ISAE 3402 reporting
For more information about our Business Risk Services practice, contact us.
