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

AICPA SOC 3 R-63d: Report element: Identification of the criteria

The report identifies the criteria against which control effectiveness was evaluated, namely the applicable criteria named in the scope paragraph. (AT-C 205 .63, Guide Table 4-5)

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