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Governance, Risk, Audit & Privacy · Advanced

Bridge Letter

Letter from a service organization covering the gap between the end of its SOC report period and a later date.

Definition

Also called a gap letter, it is written by service organization management (not the auditor) asserting no material changes to controls since the report period ended. It provides limited assurance for the period not covered.

Example

A SOC 1 period ends September 30; the vendor provides a bridge letter through December 31 for a customer's year-end audit.

Exam tip

Bridge letters are management assertions, not auditor opinions.

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