Get a deeper understanding of what's required and how to provide best-in-class in service organization control engagements. Glean insight from expert authors and see learnings in action with illustrative report excerpts.
As business specialization grows, so does the practice of outsourcing tasks and functions to service organizations. These trends have increased the demand for SOC 1 engagements.
This guide will make sure you clearly understand how to complete a SOC 1 engagement under AT-C section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting, of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification.
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Even if you're experienced with SOC engagements, this guide is an essential resource that:
Additionally, this guide discusses implementation challenges. It integrates the SSAE No. 18 requirements and application guidance from the three applicable sections in the discussion of service auditors' engagements.
SSAE No. 18 is effective for service auditor's reports dated on or after May 1, 2017
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