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) 320.36: AT-C 320.36 Written Representations

What does 320.36 require?

In addition to the representations section 205 requires, management confirms in writing that it has told the auditor about: any breach of law or regulation, or any uncorrected misstatement, that is attributable to the service organisation and could affect user entities; anything it knows of actual, suspected or alleged fraud by managers or staff that could affect whether the description is fair or whether the control objectives are complete or met; and any deficiencies in control design.

Maintained by Gerard BlokdykControl text last updated

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