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SAS 70 Resource Center

TOOLS, TERMS, & FAQs

The following pages contain guidance for audit preparation as well as frequently asked questions and terms.

SAMPLE DOCUMENTS

The following include sample management representation and opinion letters in accordance with SAS 70.


Type 1 Report Type 2 Report
Management Representation Download Download
Opinion Letter Examples

Standard Opinion Letter Download Download
Opinion Letter Demonstrating the “Inclusive” Reporting Method Download Download
Opinion Letter Demonstrating the “Carve-out” Reporting Method Download Download
Fairness of Presentation Qualification Download Download
Suitability of Design Qualification Download Download
Operating Effectiveness Qualification Not Applicable Download

AUTHORITATIVE GUIDANCE

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