With numerous CPA firms providing SAS 70 Type I and Type II audit services,
there also comes with it varying price tags.  From small, regional CPA
firms to the large nationally recognized firms, everyone has a different SAS 70 pricing structure.
The real question is what are you looking for in a SAS 70 provider? Are you
looking for just a check the box audit or are you trying to gain true value out
of a SAS 70 audit. Either way, it's important to identify the scope of the
audit along with understanding testing periods (if a SAS 70 Type II is being
conducted), and what the fee proposal would include.

These items are important considerations when undertaking a SAS 70 audit, so
be sure to raise these issues with all firms that propose on the audit fee. The
more informed you are the fewer headaches the audit will bring you. 

Charles Denyer