Service organizations are used by entities to outsource a task or even replace whole functions of a business! But what are an auditor’s requirements when they encounter the use of a service organization by their audit client? This CPE-eligible (1.0 CPE) eLearning course explains what a service organization is (and isn’t), the role of the service organization’s auditor, including the types of reports issued, and an external auditor’s requirements (under both U.S. GAAS and PCAOB auditing standards) when a service organization is used by their audit client.