SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)
What is SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)?
SOC 1 reports, issued under SSAE 18 (AT-C Section 320) by the AICPA, provide assurance on controls at a service organisation relevant to user entities' internal control over financial reporting (ICFR). The US equivalent of ISAE 3402.
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