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) 105.31: AT-C 105.31 Preconditions for an Attestation Engagement

What does 105.31 require?

The practitioner takes an engagement only after: having no reason to think the relevant ethical requirements, including independence, will be breached; concluding that the people doing the work together have the necessary competence and capabilities; concluding that the preconditions are satisfied; and agreeing with the engaging party a shared understanding of the terms, reporting responsibilities included.

Maintained by Gerard BlokdykControl text last updated

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