Letter of Representation

Posted by on Feb 24, 2010 in Blog | 0 comments

What is a Letter of Representation? At the end of all SAS 70 audit engagements, the service auditor asks management to take responsibility for the presentation of the description of controls found in Section II of the report.  The following is a short excerpt from the letter of representation: “I recognize that, as management of ABC Company, I am responsible for the fair presentation of the...

Read More

SAS 70 Audit Report Coverage Periods

Posted by on Feb 19, 2010 in Blog | 3 comments

Why Are There Offset Dates for SAS 70 Audit Report Coverage Periods? Without a doubt, SAS 70 audit coverage periods cause more confusion amongst service organizations and for that matter service auditors then probably any other aspect of the examination itself. First, it is important to note that by definition, coverage periods only apply to Type II examinations. The reason, Type II reports...

Read More

Linford & Company signs new agreement

Posted by on Feb 10, 2010 in News | Comments Off

Linford & Company signs an agreement to provide SAS 70 audit services for a division of a Fortune 500 company.

Read More