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) 205.39: AT-C 205.39 Using the Work of a Practitioner's Specialist

What does 205.39 require?

How much work the practitioner does on a specialist's output, of what kind and when, depends on how significant that output is, what the matter is, the risk of material misstatement in it, the practitioner's past experience of the specialist's work, and whether the specialist falls under the firm's quality management policies.

Maintained by Gerard BlokdykControl text last updated

Other controls in AT-C 205: Assertion-Based Examination Engagements – SSAE 18 - Attestation Standards (SOC Reporting)

Query this from an agent

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