What AICPA SSAE No. 18 - Attestation Standards Underpinning SOC Examinations (AT-C 105, 205, 320) requires
Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification, is the AICPA standard that governs how SOC examinations are performed. It recodifies prior SSAEs into the AT-C sections: AT-C 105 (concepts common to all attestation engagements), AT-C 205 (examination engagements, the basis for SOC 2), and AT-C 320 (reporting on controls at a service organization relevant to user entities internal control over financial reporting, the basis for SOC 1). A SOC report is only as reliable as the SSAE 18 requirements the practitioner followed.
Pillar: Banking & Global Finance · Authority: Association of International Certified Professional Accountants (AICPA & CIMA) · Version: 1.0.0 · Last updated:
Primary source: https://www.aicpa-cima.com/resources/download/aicpa-statement-on-standards-for-attestation-engagements-no-18
SHA-256 integrity: a7e0d497d55a603fc200d58a080b747ec97ebd33e098229843266ddad3495cf7
Primary Citations — 5 traced to source
- AICPA SSAE No. 18 Attestation Standards: Clarification and Recodification (AT-C 105), https://www.aicpa-cima.com/resources/download/aicpa-statement-on-standards-for-attestation-engagements-no-18, 2017
- AICPA SSAE No. 18 (AT-C 205 Examination Engagements), https://www.aicpa-cima.com/resources/download/aicpa-statement-on-standards-for-attestation-engagements-no-18, 2017
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- Discovery (free): /api/v1/nodes/ssae-18-attestation-standards-soc.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/ssae-18-attestation-standards-soc.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/ssae-18-attestation-standards-soc
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