Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:accounting_standard
|
| gptkbp:appliesTo |
gptkb:service_organization_controls_(SOC)_reports
agreed-upon procedures engagements examination engagements review engagements |
| gptkbp:category |
attestation standards
|
| gptkbp:focusesOn |
risk assessment
monitoring controls subservice organizations third-party vendor management |
| gptkbp:fullName |
gptkb:Statement_on_Standards_for_Attestation_Engagements_No._18
|
| gptkbp:issuedBy |
gptkb:AICPA
|
| gptkbp:publishedBy |
gptkb:American_Institute_of_Certified_Public_Accountants
|
| gptkbp:purpose |
to update and clarify attestation standards
|
| gptkbp:relatedTo |
gptkb:SOC_1
gptkb:SOC_2 gptkb:SOC_3 |
| gptkbp:replacedBy |
gptkb:SSAE_16
gptkb:SSAE_19 |
| gptkbp:startDate |
May 1, 2017
|
| gptkbp:bfsParent |
gptkb:SOC_1
|
| gptkbp:bfsLayer |
6
|
| https://www.w3.org/2000/01/rdf-schema#label |
SSAE 18
|