A service provider has historically engaged a large CPA firm with significant experience in performing SAS 70

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A service provider has historically engaged a large CPA firm with significant experience in performing SAS 70 engagements to provide its Type II SAS 70 report. To reduce costs, in the current year it hires a small 2 person CPA firm that has no SAS 70 experience to perform the engagement. Will this change affect the auditors of the user organizations? If so, what do you think the impact might be?

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