The AICPA Auditing Standards Board has issued Auditing Interpretation No. 1, “Considerations Related to the Use of a SOC 2® Report in an Audit of a User Entity’s Financial Statements," of AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization, in AICPA Professional Standards.
Interpretation No. 1 addresses whether and how the auditor of the financial statements (user auditor) of an entity that uses a service organization (user entity) may use a SOC 2 report to
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Interpretation No. 1 of AU-C Section 402
Dec 09, 2022 · 240 KB Download
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