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) 205.57: AT-C 205.57 Requested Written Representations Not Provided or Not Reliable

What does 205.57 require?

Where the responsible party did not engage the practitioner and gives acceptable oral answers in place of a written representation that is missing, the report includes a paragraph limiting its use to the engaging party; where the oral answers are unacceptable or the representations cannot be relied on, the practitioner qualifies the opinion, disclaims it or withdraws.

Maintained by Gerard BlokdykControl text last updated

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