Comparison with Service Auditor Reports

Comparison of a WebTrust for Certification Authorities Examination With Service Auditor Reports:

Professional standards currently exist for auditors to report on controls of third-party service providers (a service auditor’s engagement). Guidance for these engagements is set out in the Statement on Auditing Standards [SAS] No. 70 [SAS-70], Service Organizations, as amended.

WebTrust for Certification Authorities engagement differs from a service auditor’s engagement in a number of ways, including the following:

In addition, this approach maintains consistency in the professional standards used for the Suitable Trust Services Criteria and Illustrations.