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The AICPA’s Auditing Standards Board issued two exposure drafts related to service organizations. Proposed Statement on Auditing Standards, Audit Considerations Relating to an Entity Using a Service Organization (Redrafted), is for auditors of entities that use a service organization. The redrafted SAS would supersede AU section 324, Service Organizations. Proposed Statement on Standards for Attestation Engagements (SSAE), Reporting on Controls at a Service Organization, is for service auditors reporting on controls at a service organization.

Comments on the exposure drafts are due Feb. 17. The drafts are available at http://tinyurl.com/6qwy7m.