SSAE 18 - Attestation Standards (SOC Reporting)
AT-C 320: Reporting on an Examination of Controls at a Service Organization – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 320.19: AT-C 320.19 Materiality

What does 320.19 require?

The auditor weighs materiality when judging whether the description is fair, whether the controls are designed well enough to meet the control objectives and, where the report is type 2, whether they operated effectively.

Maintained by Gerard BlokdykControl text last updated

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