Boutin Christopher C
Baystate Health Inc., Springfield, MA, USA.
Healthc Financ Manage. 2008 Aug;62(8):76-80.
The AICPA's Statement on Auditing Standards No.70, Service Organizations addresses CPA audits of service providers conducted to verify that a provider has adequate controls over its operations. Hospitals should request a SAS-70, the report produced by such an audit, from all of their third-party service providers. SAS-70s can be issued for a specific date or for a six-month period, and they typically consist of three sections: a CPA opinion, a description of controls, and information about the design of the controls.
美国注册会计师协会第70号审计准则声明《服务组织》阐述了注册会计师对服务提供商进行的审计，以核实提供商对其运营是否拥有充分的控制。医院应向其所有第三方服务提供商索取SAS - 70（此类审计产生的报告）。SAS - 70可以针对特定日期或六个月期间出具，通常包括三个部分：注册会计师意见、控制描述以及有关控制设计的信息。
