Type of SAS-70 Auditing

Type of SAS 70 Audit: Type I and Type II

TypeI Audit: Type includes an opinion of the presentation of the service organization's descripion of controls that had been placed in operations and the suitability of the design of the controls to achieve the specified objectives.

Type II Audit: It is more through report of a SAS 70 audit because it contains  a description of the controls in place and a description of auditor's test of the control effectiveness of minimum testing period( usually period is 6 months).

Type II audit testing add more testing and observing period. It is more common and often the preffered choice of SAS 70 audits because it is a comprehensive analysis of not only what control are in place, but how effective these controls are in meeting Control objective.