AICPA Service Organization Control (SOC) Reports Compilation

Описание к видео AICPA Service Organization Control (SOC) Reports Compilation

The AICPA has split Statement on Auditing Standards (SAS) 70 into Statement on Standards for Attestation Engagements (SSAE) 16 for service reports and a forthcoming auditing standard for financial statement auditors. Further, under SSAE 16 CPAs issue 3 types of Service Organization Control Reports. SOC 1, 2 and 3.

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