In this podcast, PwC risk assurance professionals discuss the primary reporting standard applicable to service organizations and service providers. Specifically, the podcast addresses American Institute of Certified Public Accountants (AICPA) Attestation Standard 101 (AT 101). With AT 101, the AICPA created a framework of reporting on outsourcing, compliance with various laws and regulations, and other matters that require transparent communication. Listeners will gain an understanding of the link between SAS 70 and AT 101 and an awareness of the customized reports under AT 101. This podcast is based on the whitepaper titled: Getting the right fit on service organization /provider controls reporting.
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