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) 205.10: AT-C 205.10 Requesting a Written Assertion

The practitioner asks the responsible party for a written assertion on how the subject matter measures up against the criteria, and judges whether management has reasonable grounds for that assertion. If an engaging party that is also the responsible party refuses, the practitioner withdraws where law permits; if a responsible party that did not engage the practitioner refuses, the refusal is disclosed in a report whose use is limited to the engaging party.

Maintained by Gerard BlokdykControl text last updated

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