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) 205.90: AT-C 205.90 Documentation

What does 205.90 require?

If further or new procedures are carried out, or fresh conclusions reached, after the report is dated, the documentation sets out why, what was done, the evidence and conclusions and how they affect the report, and records who made and reviewed the changes and on what dates.

Maintained by Gerard BlokdykControl text last updated

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