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) 320.34: AT-C 320.34 Obtaining Evidence Regarding the Operating Effectiveness of Controls

What does 320.34 require?

When the auditor learns of fraud, breaches of law or regulation, or uncorrected misstatements caused by management or staff which are more than clearly trivial and could affect user entities, the auditor works out how they bear on the assertion, the description, whether the control objectives were met, and the report.

Maintained by Gerard BlokdykControl text last updated

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

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