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) 205.20: AT-C 205.20 Responding to Assessed Risks and Obtaining Evidence

What does 205.20 require?

The practitioner gathers sufficient appropriate evidence to bring attestation risk down to an acceptable level and to support reasonable conclusions on which the opinion rests.

Maintained by Gerard BlokdykControl text last updated

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