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) 320.30: AT-C 320.30 Obtaining Evidence Regarding the Operating Effectiveness of Controls

What does 320.30 require?

The auditor relies on information the service organisation generates only after judging whether it is reliable, by getting evidence that it is accurate and complete and that it is precise and detailed enough, as section 205 requires.

Maintained by Gerard BlokdykControl text last updated

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