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) 205.08: AT-C 205.08 Agreeing on the Terms of the Engagement

The terms agreed cover: the objective and the scope; what the practitioner is responsible for; a statement that the work follows AICPA attestation standards; what the responsible party must do and, if it is separate, what the engaging party must do; the inherent limits of an examination; the criteria; and the engaging party's agreement to supply a representation letter when the work ends.

Maintained by Gerard BlokdykControl text last updated

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