SSAE 18 - Attestation Standards (SOC Reporting)
AT-C 205: Assertion-Based Examination Engagements – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 205.05: AT-C 205.05 Conduct of an Examination Engagement

An examination based on an assertion is carried out in line with this section, section 105, and every AT-C subject-matter section currently in effect whose circumstances apply.

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