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This report has two elements:

1 The service auditor’s report on whether the service organization’s description of its controls presents fairly the controls placed in operation as of a specific date, and

2 The service auditor’s opinion that the controls have been suitably designed to provide reasonable assurance that the stated control objectives would be achieved if the controls were complied with satisfactorily.

This type of report generally helps in obtaining an understanding of the entity’s internal control sufficient to plan the audit. It does not allow the user auditor to reduce the assessed level of control risk below the maximum.