What should the auditor do when a significant period of time has elapsed between the service organization auditor\'s report and the date of management\'s assessment?

Additional procedures should be performed

• Investigate whether management has taken actions to monitor or evaluate the quality of the service provider and evaluate results of such actions.
• Contact the service organization to obtain specific information, or request that a service auditor be engaged to perform procedures that will supply the necessary information
• The auditor might even visit the service organization and perform such procedures firsthand
  Based on the evidence obtained, management and the auditor should determine whether they have obtained sufficient evidence to obtain the reasonable assurance necessary for their assessment and opinion.