AICPA SOC 2® Reporting on an Examination of Controls at a Service
AICPA SOC 2® Reporting on an Examination of Controls at a Service
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AICPA (the Association) represents AICPA® & CIMA®.
The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader on public and management accounting issues through support for the CPA license, specialized credentials, professional education & thought leadership.
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Gain an up-to-date, holistic understanding of AICPA SOC 2 and SOC 3® examination engagements. This guide will help you understand What goes into planning, performing and reporting on SOC 2 and SOC 3 engagements.
Learn to effectively perform AICPA SOC 2 and SOC 3® examination engagements
Updated as of January 1, 2018, this guide is the industry standard resource that will help you understand the issues in reporting on an examination of Service Organization Controls.
You'll also learn:
- The difference between a type 1 and type 2 SOC 2 report
- What goes into planning, performing and reporting on SOC 2 and SOC 3 engagements
- Examples of service organizations
- How to prepare the description of the service organization's system
See what's new
You'll want to have this this guide available as a resource that:
- Has been fully updated and formatted to reflect lessons learned in practice for SSAE No. 18 (clarified attestation standards).
- Contains insight from expert authors on the SOC 2 working group composed of CPAs who perform SOC 2 and SOC 3 engagements.
- Includes illustrative report paragraphs describing many different types of report modifications.
- Includes a new appendix for performing and reporting on a SOC 2 examination.
- Practitioners performing SOC 2 and SOC 3 engagements
- Managers of service organizations that have SOC 2 and SOC 3 engagements being performed
- SOC 2 and SOC 3 report readers
- Requirements and guidance in SSAE No. 18
- How to efficiently plan, perform and report on SOC 2 and SOC 3 engagements
- How to describe a matter giving rise to a modified opinion
- Organize and draft relevant sections of a type 1 SOC 2 report and SOC 3 report
- Develop management representation letters for SOC 2 and SOC 3 engagements
- Apply the 2017 trust services criteria in SOC 2 and SOC 3 examinations
- Apply the 2018 description criteria in SOC 2 examinations
- Book access will be sent via email from AICPA within 1-3 working days
- Book access is for 1 year from date of activation
