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) 205.35: AT-C 205.35 Revision of Risk Assessment

What does 205.35 require?

Where further procedures or new information contradict the evidence on which the risk assessment rested, the assessment is revised and the planned procedures modified.

Maintained by Gerard BlokdykControl text last updated

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