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

AICPA SOC 3 R-63e: Report element: Statement of the responsible party's responsibilities

The report states management's responsibilities: its commitments and requirements and effective controls to achieve them, providing the assertion, selecting and naming the applicable criteria, and holding a reasonable basis for what it asserts through an assessment of control effectiveness. (AT-C 205 .63, Guide Table 4-5)

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