SOC 1 (SSAE 18 / ISAE 3402) D.1: SOC 1 D.1 Management's written assertion in the form Exhibit B illustrates

Management's assertion states that the description fairly presents the system for the period or date in respect of controls that user entities' financial reporting probably depends on, restates the description criteria (the eight presentation items, the changes during the period and the no-omission criterion), states that the controls related to the stated objectives were suitably designed and, for a type 2 report, effective in operation across the whole period in achieving them, restated as the design and operation criteria, and carries the carve-out and complementary user entity control statements where they apply; the auditor determines that the assertion addresses every criterion management used.