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SAS 70 vs SSAE 16 Ang parehong SAS 70 at SSAE 16 ay binuo ng AICPA o ng American Institute of Certified Public Accountant para sa mga auditor na gumagawa ng proseso ng pag-awdit para sa mga kompanya ng serbisyo. Ang auditor ay karaniwang isang panlabas o third-party entity sa proseso. Sa esensya, nakasulat ang SAS 70 at SSAE 16
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