SSAE 18 - Attestation Standards (SOC Reporting) 105.37: AT-C 105.37 Quality Management: Engagement Resources

What does 105.37 require?

The engagement partner determines that: enough suitable resources are allocated or accessible to the team when needed; team members, external specialists and internal auditors providing direct assistance together have the competence (knowledge of the subject matter and criteria included), capabilities and time the engagement needs; direction, supervision and review are planned and carried out under the firm's policies and suit the engagement; consultation on the matters the section lists has taken place, been agreed with whoever was consulted, and been acted on; everyone involved understands their responsibilities; and team members have been instructed to bring significant questions to the partner.