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) 205.18: AT-C 205.18 Materiality in Planning and Performing the Engagement

What does 205.18 require?

Materiality is reconsidered if information comes to light during the engagement that would have led to a different initial determination.

Maintained by Gerard BlokdykControl text last updated

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