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) 105.68: AT-C 105.68 Professional Skepticism and Professional Judgment

What does 105.68 require?

Professional judgement is exercised in planning and performing the engagement.

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