AICPA SOC 3
Elements of the service auditor's SOC 3 report (AT-C 205 .63) – AICPA SOC 3

AICPA SOC 3 R-63c: Report element: Identification of the assertion and period

The report identifies management's assertion being reported on, the system and the period it covers, and that the assertion concerns achieving the commitments and requirements based on the applicable criteria. (AT-C 205 .63, Guide Table 4-5)

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