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) 205.07: AT-C 205.07 Agreeing on the Terms of the Engagement

The practitioner agrees the engagement terms with the engaging party and records them in enough detail in writing, for example in an engagement letter.

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