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SAS 70

(Statement of Auditing Standards No. 70) An AICPA auditing report for third-party service organizations. Superseded by SSAE 16 in 2011, SAS 70 enabled an independent auditor to review a service provider's controls for safeguarding its customer's data. See SSAE 16.



SSAE 16

(Statement on Standards for Attestation Engagements No. 16) An AICPA auditing report for third-party service organizations. Replacing SAS 70 in 2011, SSAE 16 enables an independent auditor to review a service provider's controls for safeguarding its customer's data.



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