Explain the following relevant terms and concepts when involved in an audit of a service organization. a.

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Explain the following relevant terms and concepts when involved in an audit of a service organization. 

a. Service organization. 

b. User entity. 

c. Roles and responsibilities of user auditor. 

d. Roles and responsibilities of service auditor. 

e. Purpose of AICPA’s Statements on Standards for Attestation Engagements (SSAE) 16, section AT 801 (PCAOB 324), “Reporting on IT Controls at Service Organizations.” 

f. SSAE 16, section AT 801’s two types of reports service auditors typically provide.

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