12.Which of the following statements about Service auditor reports formerly known as "SAS 70 reports" but now associate with the clarified statements on standards for attestation engagements is most accurate ?

1. The service Auditors type 1 or type 2 report on internal controls at the service organization may be helpful to the user Auditor in obtaining an understanding of those controls that are relevant to the user organizations financial statements
2. The user auditor must verify that the service auditor is independent of the various user entities associated with the service organization
3. the user auditor is responsible for performing all the tests of control on the internal controls identified by the service Auditor's report on the operating effectiveness of a service organization's internal controls
4. the sarbanes-oxley act of 2002 prohibited service auditor reports and made the user auditor responsible for directly obtaining an understanding of the internal controls at the service organization that are relevant to the user organization.