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) 205.37: AT-C 205.37 Using the Work of a Practitioner's Specialist

What does 205.37 require?

Before using a practitioner's specialist, the practitioner: assesses whether the specialist is competent, capable and objective, asking an external specialist about interests and relationships; learns enough about the specialist's field to decide what the work should cover, its nature and its aims, and to judge whether it is adequate; agrees the terms of the work; and judges whether the work is adequate, including whether findings, assumptions, methods and source data are relevant and reasonable.

Maintained by Gerard BlokdykControl text last updated

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