Which audit type has been largely replaced by newer approaches since 2011?

The correct answer is C. SAS-70. SAS-70 (Statement on Auditing Standards No. 70) was an AICPA auditing standard used to assess service organizations' internal controls. In 2011, it was superseded by SSAE-16 (Statement on Standards for Attestation Engagements No. 16), which introduced the SOC 1 reporting…

Submitted by yasin.bd· Apr 18, 2026Legal, Risk and Compliance

Question

Options

ASOC Type 1
BSSAE-16
CSAS-70
DSOC Type 2

How the community answered

(30 responses)

A
3% (1)
B
3% (1)
C
87% (26)
D
7% (2)

Explanation

SAS-70 (Statement on Auditing Standards No. 70) was an AICPA auditing standard used to assess service organizations' internal controls. In 2011, it was superseded by SSAE-16 (Statement on Standards for Attestation Engagements No. 16), which introduced the SOC 1 reporting framework. SSAE-16 itself has since been updated to SSAE-18. SAS-70 is now considered obsolete and is no longer used as the basis for service organization control audits.

Topics

#Audit Standards#SAS 70#SOC Reports#Compliance

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