System and organization controls (SOC) 1: Reporting on controls at a service organization (Guide)
This guide will help you audit a service organization's controls relevant to user entities' internal control over financial reporting.
Explore the updated SOC 1® Guide, a non-authoritative resource which we have adapted from the AICPA version to meet Canadian standards. It is intended for practitioners who are engaged to report on a service organization's controls relevant to user entities' internal control over financial reporting.
Key topics:
- non-authoritative guidance on performing and reporting on SOC 1 engagements
- understanding the difference between type 1 and type 2 SOC 1 report
- illustrative management statements and management representation letters
- illustrative service auditor's reports, including reporting in accordance with both Canadian and international, or Canadian and US standards