SAS Work during SOX 1076

  • I’m really curious. As an internal auditor, I have performed a review for SOX based on SAS 70 requirements, and have obtained service auditor reports and documented the controls that the vendor depends on our organization for. During this testing I have discovered several vendors that are more accurately deemed a ‘specialist’ per SAS 73. Can our outside auditors really rely on our SAS 73 work? Since this is an Auditing Standard? I’m not sure how much work of mine, as an internal auditor, that outside auditors can rely on fulfilling their SAS requirements.
    Thanks in advance.

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