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SAS 70

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SAS 70

(Statement of Auditing Standards No. 70) An AICPA standard for auditing service organizations. Internationally recognized, it enables an independent auditor to review a service provider's controls for safeguarding its customer's data.



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SAS 70 is an internationally recognized auditing standard developed by the American Institute of Certified Public Accountants (AICPA).
SAN FRANCISCO -- RentPayment, the largest electronic payments processor in the multifamily industry, recently completed a SAS 70 audit, receiving an unqualified opinion (the highest possible rating) from independent auditors Grant Thornton as to the controls surrounding the RentPaymentOne payment platform.
There is some question as to whether SAS 70 (Statement on Auditing Standard 70, Reports on the Processing of Transactions by Service Organizations) is adequate for the requirements of AS2 [Auditing Standard No.
 
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