Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:audit
|
| gptkbp:basedOn |
Statement on Standards for Attestation Engagements No. 18 (SSAE 18)
|
| gptkbp:contains |
auditor's opinion
results of testing tests of controls description of system |
| gptkbp:distinctFrom |
gptkb:SOC_2_report
SOC 3 report |
| gptkbp:focusesOn |
internal controls over financial reporting
|
| gptkbp:fullName |
System and Organization Controls 1 report
|
| gptkbp:hasType |
Type I
Type II |
| https://www.w3.org/2000/01/rdf-schema#label |
SOC 1 report
|
| gptkbp:issuedBy |
Certified Public Accountant (CPA) firm
|
| gptkbp:purpose |
assure user entities about controls relevant to financial reporting
|
| gptkbp:regulates |
gptkb:American_Institute_of_Certified_Public_Accountants_(AICPA)
|
| gptkbp:relatedTo |
Sarbanes-Oxley Act compliance
|
| gptkbp:targetAudience |
regulators
user auditors management of user entities |
| gptkbp:Type_I_covers |
design of controls at a point in time
|
| gptkbp:Type_II_covers |
design and operating effectiveness of controls over a period of time
|
| gptkbp:usedBy |
service organizations
user auditors user entities |
| gptkbp:bfsParent |
gptkb:System_and_Organization_Controls_1
|
| gptkbp:bfsLayer |
6
|