Statement on Standards for Attestation Engagements No. 18
GPTKB entity
Statements (20)
Predicate | Object |
---|---|
gptkbp:instanceOf |
attestation standard
|
gptkbp:abbreviation |
gptkb:SSAE_18
|
gptkbp:appliesTo |
gptkb:SOC_2_reports
SOC 1 reports SOC 3 reports attestation engagements |
gptkbp:category |
accounting standard
|
gptkbp:focusesOn |
risk assessment
service organizations monitoring controls subservice organizations third-party vendor management |
https://www.w3.org/2000/01/rdf-schema#label |
Statement on Standards for Attestation Engagements No. 18
|
gptkbp:issuedBy |
gptkb:American_Institute_of_Certified_Public_Accountants
|
gptkbp:purpose |
to provide guidance for attestation engagements
|
gptkbp:replacedBy |
gptkb:SSAE_16
gptkb:SSAE_19 |
gptkbp:startDate |
May 1, 2017
|
gptkbp:bfsParent |
gptkb:SOC_1
|
gptkbp:bfsLayer |
5
|