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

AICPA SOC 3 R-63h: Report element: Description of the nature of the examination

The report describes the work: understanding the system and the commitments and requirements, assessing the risk that controls were not effective, testing whether controls were effective, and any other procedures considered necessary. (AT-C 205 .63, Guide Table 4-5)

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