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This report includes both elements of a type 1 report and adds a third; it refers to a list of tests performed by the service auditor of specific controls. The test period covered is described and is a minimum of six months. The user auditor is responsible for deciding what evidential matter is needed to reduce the assessed level of control risk. In some cases, the tests of operating effectiveness performed by the service auditor may provide such evidence. (Other potential sources of this evidence are tests of the user entity’s controls over the activities of the service organization, or tests of controls performed by the user auditor at the service organization.)

The user auditor selects the audit approach:

 Is it more efficient to obtain evidential matter about the operating effectiveness to permit assessing control risk below the maximum? or

 Is the more efficient approach to assess control risk at the maximum and plan other audit procedures suitable for that level of risk of material misstatement?