Issued by the Auditing Standards Board
December 1982 44
AICPA American Institute of
Certified Public Accountants
Special- Purpose Reports on
Internal Accounting Control at
1. 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. 1
2. For purposes of this Statement, the following definitions apply:
• Client organization. The entity whose financial statements are
• User auditor. The auditor who reports on the financial statements
of the client organization.
• Service organization. The entity ( or a segment of that entity) that
provides services to the client organization.
• Service auditor. The auditor who reports on certain aspects of the
system of internal accounting control of the service organization.
1This Statement amends SAS No. 30, paragraphs 2 and 60, by adding the following
footnote: " For additional guidance on reporting to another independent accountant
on internal accounting control, see SAS No. 44, Special- Purpose Reports on Internal
Accounting Control at Service Organizations."
Copyright © 1982 by the
American Institute of Certified Public Accountants, Inc.
1211 Avenue of the Americas, New York, N. Y. 10036- 8775
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