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) 205.12: AT-C 205.12 Planning and Performing the Engagement

When setting the strategy, the practitioner identifies the features that determine the scope, establishes the reporting objectives in order to plan timing and communications, considers the factors that matter most in directing the team, takes account of preliminary work such as client acceptance and what is known from other work for the entity, and decides what resources are needed, what kind, when, and how many.

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