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) 205.47: AT-C 205.47 Evaluating the Results of Procedures

What does 205.47 require?

The practitioner judges whether the evidence is sufficient and appropriate given the engagement's circumstances, seeks more if necessary, and takes into account all relevant evidence, whether it backs up or conflicts with the way the subject matter was evaluated or measured.

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.