Statement on Standards for Attestation Engagements (SSAE) 18
GPTKB entity
Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
attestation standard
|
| gptkbp:alsoKnownAs |
gptkb:SSAE_18
|
| gptkbp:appliesTo |
SOC 1 reports
attestation engagements |
| gptkbp:category |
accounting standard
|
| gptkbp:focusesOn |
gptkb:service_organization_controls
|
| https://www.w3.org/2000/01/rdf-schema#label |
Statement on Standards for Attestation Engagements (SSAE) 18
|
| gptkbp:issuedBy |
gptkb:American_Institute_of_Certified_Public_Accountants
|
| gptkbp:partOf |
AICPA attestation standards
|
| gptkbp:purpose |
to update and clarify attestation standards
|
| gptkbp:relatedTo |
auditors
service organizations user entities |
| gptkbp:replacedBy |
gptkb:SSAE_16
|
| gptkbp:requires |
risk assessment procedures
monitoring of subservice organizations written assertion from management |
| gptkbp:startDate |
May 1, 2017
|
| gptkbp:bfsParent |
gptkb:SOC_1_compliance
|
| gptkbp:bfsLayer |
6
|