Which of the following reports is no longer used?

The report that is no longer used is the SAS 70 report. This report was a compliance standard for service organizations to report on internal controls and was commonly used for audits in the past. However, it has been replaced by the SSAE 16 (Statement on Standards for Attestation Engagements No. 16) and subsequently by SSAE 18 standards. These newer standards provide a more comprehensive approach to the examination of service organizations and are aligned with the needs of users of a service organization’s services.

The shift away from the SAS 70 report reflects an evolution in standards aimed at better addressing the needs for transparency and control in the context of changing technologies and more complex service organization environments. As a result, while SAS 70 may have been relevant at one time, its obsolescence signifies the importance of adhering to more current and applicable frameworks for auditing and reporting on internal controls.