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) 205.61: AT-C 205.61 Forming the Opinion

What does 205.61 require?

Drawing on the evidence gathered, the practitioner judges whether the way the subject matter or assertion is presented would mislead, given the circumstances of the engagement.

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.

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