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) 205.53: AT-C 205.53 Written Representations

What does 205.53 require?

Where the engaging party differs from the responsible party, the practitioner also asks the engaging party for written representations that: the responsible party is accountable for the subject matter and the assertion; the engaging party chose the criteria and concluded they are suitable, accessible to intended users and right for the engagement; it knows of no material misstatement; it has disclosed subsequent events with a material effect; and any other appropriate matters.

Maintained by Gerard BlokdykControl text last updated

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