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Guide - SOC 2 Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (Paperback)
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Guide - SOC 2 Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (Paperback)
Series: AICPA
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Updated as of January 1, 2018, this guide includes relevant
guidance contained in applicable standards and other technical
sources. It explains the relationship between a service
organization and its user entities, provides examples of service
organizations, describes the description criteria to be used to
prepare the description of the service organization's system,
identifies the trust services criteria as the criteria to be used
to evaluate the design and operating effectiveness of controls,
explains the difference between a type 1 and type 2 SOC 2 report,
and provides illustrative reports for CPAs engaged to examine and
report on system and organization controls at a service
organization. It also describes the matters to be considered and
procedures to be performed by the service auditor in planning,
performing, and reporting on SOC 2 and SOC 3 engagements. New to
this edition are: Updated for SSAE No. 18 (clarified attestation
standards), this guide has been fully conformed to reflect lessons
learned in practice Contains insight from expert authors on the SOC
2 working group composed of CPAs who perform SOC 2 and SOC 3
engagements Includes illustrative report paragraphs describing the
matter that gave rise to the report modification for a large
variety of situations Includes a new appendix for performing and
reporting on a SOC 2 examination in accordance with International
Standards on Assurance Engagements (ISAEs) or in accordance with
both the AICPA's attestation standards and the ISAEs
General
Imprint: |
American Institute of Certified Public Accountants
|
Country of origin: |
United States |
Series: |
AICPA |
Release date: |
June 2018 |
Authors: |
Aicpa
|
Dimensions: |
227 x 163 x 33mm (L x W x T) |
Format: |
Paperback
|
Pages: |
496 |
ISBN-13: |
978-1-945498-60-2 |
Categories: |
Books >
Business & Economics >
Finance & accounting >
Accounting >
General
|
LSN: |
1-945498-60-9 |
Barcode: |
9781945498602 |
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