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) 320.22: AT-C 320.22 Obtaining an Understanding of the Service Organization's System and Assessing the Risk of Material Misstatement
What does 320.22 require?
The risks of material misstatement are identified, as section 205 requires.