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18, Attestation Standards: Clarification and Recodification (identified as “AT-C” sections). This publication contains the codified attestation standards and related attestation interpretations that are in effect through April 2017 (identified as “AT” sections) as well as the codified clarified attestation standards resulting from the issuance of SSAE No. The publication Codification of Statements of Statements on Standards for Attestations was issued by the Accounting and Review Services Committee and the Auditing Standards Board (ASB) in April 2016. SSAE 18 AT-C Section 320 / SOC 1 ® Attestation Type 2 – Report on fairness of the presentation of management’s description of the Service Organization’s system and the suitability of the design and operating effectiveness of the controls to achieve the related control objectives included in the description throughout the specified period.Type 1 – Report on fairness of the presentation of management’s description of the Service Organization’s system and the suitability of the design of the controls to achieve the related control objectives included in the description as of a specified date.There are two types of reports for these engagements: Because they are general use reports, SOC 3 ® reports can be freely distributed or posted on a website as a WebTrust or SysTrust seal. SOC 3 ® Report – Trust Services Report: these reports are designed to meet the needs of users who need assurance about the controls at a Service Organization that affect the security, availability, and process integrity of the systems used by a Service Organization to process users’ information, and the confidentiality or privacy of that information, but do not have the need for or the knowledge necessary to make effective use of a SOC 2 ® Report.Distribution of these reports is generally restricted. These reports are intended to meet the broad range of users that need information and assurance about the controls at a Service Organization that affect the security, availability, and processing integrity of the systems the Service Organization uses to process users’ data and the confidentiality and privacy of the information processed by these systems. SOC 2 ® Report – Report on controls at a Service Organization relevant to the Trust Services Principles in accordance with AT Section 101.
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Distribution of these reports were restricted to the management of the Service Organization, user entities and user auditors. These reports were specifically intended to meet the needs of the entities that use Service Organizations (user entities) and the CPAs that audit the user entities’ financial statements (user auditors) in evaluating the effect of the controls at the Service Organization on user entities’ financial statements. 16 (SSAE 16), Reporting on Controls at a Service Organization. SOC 1 ® Report – Report on controls at a Service Organization relevant to user entities’ internal controls over financial reporting in accordance with Statement on Standards for Attestation Engagements No.