SSAE 18 - Attestation Standards (SOC Reporting)
AT-C 105: Concepts Common to All Attestation Engagements – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 105.16: AT-C 105.16 Conduct of an Attestation Engagement in Accordance With the Attestation Standards

Reports issued under other professional standards are written so that they cannot be mistaken for reports issued under the attestation standards.

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