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) 205.51: AT-C 205.51 Written Representations

What does 205.51 require?

The practitioner asks the responsible party for written representations, in a letter addressed to the practitioner, covering: its assertion; that the subject matter or assertion takes account of every relevant matter; that contradicting matters it knows of, and communications from regulators or others, have been disclosed; that subsequent events with a material effect have been disclosed; and any other matters the practitioner considers appropriate.

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.

MCP endpointAll SSAE 18 - Attestation Standards (SOC Reporting) controls