Fees are based on the time required by the auditors assigned to the engagement and take into account the agreed-upon level of preparation and assistance from the company’s personnel. Fees will vary based on the number of control objectives and control activities within a service organization, whether the audit is a Type I or Type II, and the number of locations included in the audit scope. Talk to an I.S. Partners representative to discuss the scope of your company’s SSAE 18 audit.