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) 105.43: AT-C 105.43 Quality Management: Leadership Responsibilities for Managing and Achieving Quality

What does 105.43 require?

For an examination or review, the engagement partner reviews the engagement documentation at suitable stages of the work, including documentation on significant matters, significant judgements and the conclusions reached on them, and other matters that bear on the partner's responsibilities.

Maintained by Gerard BlokdykControl text last updated

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