Sas 70 standard | Computer Science homework help

Must be 100% original work APA format. no plagiarism. At least (2) APA reference. 

You are required to research the following:

The SAS 70 standard was replaced by a new standard in June of 2011. Please research the new standard published by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). Write at least a one page report explaining the difference between the two standards.