SOC 1 (SSAE 18 / ISAE 3402) B.9: SOC 1 B.9 Identify the complementary subservice organisation controls assumed under the carve-out method

Where the carve-out method applies and a control objective can only be met with the help of controls operated by the subservice organisation, the description names those complementary subservice organisation controls, the assertion and the report say that the objectives can be achieved only if the subservice organisation applies them, and the auditor states that its procedures do not extend to them.