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This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been engaged to examine. (Such services are explained in paragraph 3 and the Appendix, "Examples of Service Organizations.") Also, this Statement provides guidance for independent accountants who issue such reports.
Auditing -- Standards -- United States; Auditor's reports -- Standards -- United States; Auditing, Internal -- Standards -- United States; Service industries -- United States -- Auditing
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American Institute of Certified Public Accountants. Auditing Standards Board, "Special-purpose reports on internal accounting control at service organizations; Statement on auditing standards, 044" (1982). Statements on Auditing Standards. 44.