Not to be picky but it is not called a SAS 70 any more. The correct report is SSAE 16. I could go either way on the recalculation of accrued interest. We still test it in our deposit and loan operational audits, especially if we find an account with unique terms. Even with this, our sample size is small (such as 5). I would think it would relate more to your audit plan than what some instructor was saying.