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) 205.36: AT-C 205.36 Evaluating the Reliability of Information Produced by the Entity

What does 205.36 require?

The practitioner relies on information the entity produces only after judging whether it is reliable enough for the purpose, which means getting evidence that it is complete and accurate and considering whether its precision and detail are sufficient.

Maintained by Gerard BlokdykControl text last updated

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.