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15 lut 2011 · SSAE 16 (Statements on Standards for Attestation Engagements No. 16) is the next generation of AICPA standards for reporting on controls at service organizations (including data centers) in the United States.
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Statement on Standards for Attestation Engagements no. 16 (SSAE 16) is an auditing standard for service organizations, produced by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board, which supersedes Statement on Auditing Standards no. 70 (SAS 70) and has been superseded by SSAE No. 18.
Learn the differences between SSAE 16 and SAS 70, two audit standards for reporting on controls at service organizations. Find out how SSAE 16 requires a description of the system, a written assertion by management, and enhanced reporting on subservice organizations.
6 paź 2010 · The often-misused SAS 70 auditing standard is set to be replaced next year by SSAE 16. The SAS 70 auditing standard has been a must for service providers to test internal security controls. But...
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In April 2010, the AICPA issued Statement on Standards for Attestation Engagements (SSAE) 16, Reporting on Controls at a Service Organization, as the substantially equivalent US attestation standard to the new international standard for service organization reporting, International Standard on Assurance Engagements (ISAE) 3402.
