The Schellman Blog

[Created - 25 May 2010] [Last Updated - 19 August 2010] In this blog post, I intend to maintain a list of issues I note with SSAE 16. I post these issues hoping that they will not linger like so many of the issues in the SAS 70 audit standard. I acknowledge that some of these issues are topics that should be handled in the audit guide, and hopefully they will be. However, the audit guide is not expected until 2011 and the standard allows for early adoption. In light of this, many of the following items are needed now. So in no particular order: NEW - Inconsistencies in the Language and Punctuation Between the Common Sections of the Management Assertion Examples No Sample Reports No Subservice Organization Management Assertions Examples No Service Organization Management Representation Letter Examples No Subservice Organization Management Representation Letter Examples Paragraph Subtitles in Opinion Letter Examples Type 1 Carve Out and Inclusive Methods Missing Inconsistencies in Opinion Letter Language Use of the Term "Their" in Inclusive Method Reporting Typos Want us to add an issue? Think we’re wrong about a topic? Let us know and we will be happy to update the topics accordingly.