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) 105.32: AT-C 105.32 Preconditions for an Attestation Engagement

What does 105.32 require?

If a precondition turns out to be absent after acceptance, the practitioner discusses it with the appropriate parties and decides whether it can be resolved, whether to continue, and if continuing without resolution, whether and how to say so in the report.

Maintained by Gerard BlokdykControl text last updated 21 May 2026

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

105.14 AT-C 105.14 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.15 AT-C 105.15 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.16 AT-C 105.16 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.17 AT-C 105.17 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.18 AT-C 105.18 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.19 AT-C 105.19 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.20 AT-C 105.20 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.21 AT-C 105.21 Conduct of an Attestation Engagement in Accordance With the Attestation Standards

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All SSAE 18 - Attestation Standards (SOC Reporting) controls