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) 205.27: AT-C 205.27 Further Procedures

What does 205.27 require?

Regardless of the risks assessed, the practitioner designs and carries out detailed tests or analytical procedures on the subject matter, unless the subject matter is internal control.

Maintained by Gerard BlokdykControl text last updated

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