There are various similarities between the SAS 70 and SSAE 16:
- There is a similarity in the scope of both the standards. Scope is focused on controls that are likely to be relevant to user entities’ internal control over financial reporting.
- Service Auditor can issue Reports for Type 1 and Type 2 audits.
- SAS 70 report can be used a base report for preparing report for SSAE 16. System descriptions can be used from the SAS 70 Report.