Many terms are used in a SAS 70 such as Service Organization, Service Organization Auditor, User Organization, User Organization Auditor etc. Before getting into the depth of SAS 70, it is better to have an understanding of these terms. Many readers have asked in since my last post on SAS 70 to write more on this. I am discussing the definitions of some key terms used in a SAS 70 engagement below.

Service Organization - Service organization is the provider of service. It can be any service which the user organization is using. For e.g. Payroll processing, data center etc.

Service Organization Auditor - Service Organziation Auditor is simply an independent auditor working for the service organization.

User Organization - It is an entity which utilizes services provided by a service organization.

User Organization Auditor - Independent auditor of the user organization.