Reporting on an Examination of Controls at a Service Organization Relevant to User Entities* Internal Control Over Financial Reporting (SOC 1) (AICPA)
Language: English
Published by Wiley, 2017
- Softcover
- New
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- Title
- Reporting on an Examination of Controls at a Service Organization Relevant to User Entities* Internal Control Over Financial Reporting (SOC 1) (AICPA)
- Author
- AICPA
- Publisher
- Wiley
- Publication year
- 2017
- Condition
- New
- Book Type
- book
- Binding
- Paperback
- Language
- English
- ISBN 10
- 1943546649
- ISBN 13
- 9781943546640
This updated and improved guide is designed to help accountants effectively perform SOC 1® engagements under AT-C section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting, of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. With the growth in business specialization, outsourcing tasks and functions to service organizations has become increasingly popular, increasing the demand for SOC 1 engagements.
This guide will help:
- Gain a deeper understanding of the requirements and guidance in AT-C section 320 for performing SOC 1 engagements.
- Obtain guidance from top CPAs on how to implement AT-C section 320 and address common and practice issues.
- Provide best in class services related to planning, performing, and reporting on a SOC 1 engagement.
- Successfully implement changes in AT-C section 320 arising from the issuance of SSAE 18, which is effective for reports dated on or after May 1, 2017.
- Determine how to describe the matter giving rise to a modified opinion by providing over 20 illustrative paragraphs for different situations.
- Understand the kinds of information auditors of the financial statements of user entities need from a service auditor's report.
- Implement the requirement in SSAE No. 18 to obtain a written assertion from management of the service organization.
- Organize and draft relevant sections of a type 2 report by providing complete illustrative type 2 reports that include the service auditor’s report, management’s assertion, the description of the service organization’s system, and the service auditor’s description of tests of controls and results.
- Develop management representation letters for SOC 1 engagements.
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About the Author
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting professional nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups, and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public trust.
"About the title" may belong to another edition of this title.
Mispah books
Redhill, Surrey, United Kingdom
AbeBooks seller since April 15, 2021
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