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) 205.60: AT-C 205.60 Forming the Opinion

What does 205.60 require?

The practitioner forms the opinion, on whether, in every material respect, the subject matter conforms to the criteria or the assertion is stated fairly, by judging whether the evidence is sufficient and appropriate and whether the uncorrected misstatements are material, taken one by one or together.

Maintained by Gerard BlokdykControl text last updated

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.