When can a user auditor proceed with reliance on the controls of the service organization that they are functioning effectively?

Select answer from the options below

When there are less than $5\%$ of exceptions on the test results by the auditor.

When no exceptions are noted on the test results done by the service auditor.

When the service organization has a good history of being used as an outsourced service by the user organization.

When reasonable assurance is provided by the service organization to the user auditor.