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) 205.48: AT-C 205.48 Evaluating the Results of Procedures

What does 205.48 require?

If sufficient appropriate evidence cannot be gathered, the scope is limited, and the practitioner applies the requirements on modified opinions to choose between qualifying the opinion, disclaiming it or withdrawing where law permits.

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.