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Governance, Risk, Audit & Privacy · Advanced

Statement on Standards for Attestation Engagements No. 18 (SSAE 18)

AICPA attestation standard under which SOC 1, SOC 2, and SOC 3 examinations are performed.

Definition

SSAE 18, effective 2017, consolidated attestation standards and requires service auditors to consider subservice organization monitoring and complementary controls. It superseded SSAE 16, which had replaced SAS 70. ISAE 3402 is the international counterpart for SOC 1-type reports.

Example

A CPA firm issues a SOC 2 report in accordance with SSAE 18 AT-C 205.

Exam tip

SAS 70 is obsolete; SSAE 18 is current, with ISAE 3402 internationally.

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