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) 205.45: AT-C 205.45 Using the Work of Internal Auditors

What does 205.45 require?

Before the engagement ends the practitioner evaluates whether the use of internal audit's work or direct assistance has left the practitioner sufficiently involved given sole responsibility for the opinion.

Maintained by Gerard BlokdykControl text last updated

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