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) 105.24: AT-C 105.24 Conduct of an Attestation Engagement in Accordance With the Attestation Standards

What does 105.24 require?

Guidance in other attestation publications is applied only after a professional judgement of its relevance and appropriateness to the engagement.

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