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) 205.54: AT-C 205.54 Written Representations

What does 205.54 require?

The practitioner checks that representations bearing directly on material matters are reasonable and fit with other evidence, and considers whether the people providing them are likely to know the matters well.

Maintained by Gerard BlokdykControl text last updated

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