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) 205.67: AT-C 205.67 Preparing the Practitioner's Report

What does 205.67 require?

The practitioner reports on the subject matter itself or on the written assertion; where a material misstatement leads to a modified opinion, the report addresses the subject matter itself even when the assertion admits the misstatement.

Maintained by Gerard BlokdykControl text last updated

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