SSAE 18 - Attestation Standards (SOC Reporting) 105.41: AT-C 105.41 Quality Management: Leadership Responsibilities for Managing and Achieving Quality

What does 105.41 require?

The engagement partner is responsible for managing and achieving quality across the engagement, which includes: fostering an environment that mirrors the firm's culture and the behaviour it expects; being involved sufficiently and appropriately throughout to be able to assess the significant judgements and conclusions; keeping ownership of quality through direction, supervision and review when tasks are handed to others; directing and supervising the team and reviewing what it produces; and making sure the team consults on difficult or disputed matters, on matters the firm's policies say need consultation, and on anything else the partner thinks needs it.