Audit Sampling for SAS 70 Audit Examinations
“Audit sampling is the application of an audit procedure to less than 100 percent of the items …for the purpose of evaluating some characteristic…” (AICPA, Audit Sampling Guide 2.19). Audit sampling is used in the context of a SAS 70 audit as a basis to form a conclusion on the operating effectiveness of controls for a Type II report. A walkthrough is generally considered...
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We are specialists in the performance of SSAE 16/SOC 1, SOC 2, royalty, and HIPAA/HITECH compliance audits across technical disciplines. We issue SSAE 16/SOC 1 and SOC 2 reports for a wide variety of service organizations that go to many of the largest user organizations in the world. We perform royalty audits on some of the largest consumer brands in the world. Our healthcare team has provided HIPAA/HITECH compliance audits to both covered entities (e.g., hospitals, dental practice groups, etc.) and business associates (e.g., IaaS, PaaS and SaaS, among others).
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