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SOC 1 reports provide information to assist user auditors in gaining an understanding of an entity, including its internal control, for the purposes of planning and performing a financial statement audit.
This new resource was developed to assist user auditors in gaining an understanding of the use of SOC 1 reports in audit engagements for entities that use a service organization or third-party administrator. This practice aid is relevant across all industries.
This essential tool will help you understand how a SOC 1 report should be considered in the audit engagement, as well as which audit procedures should be applied to the information in the SOC 1 report. It includes In-depth discussion on common user auditor issues for SOC 1 reports, as well as new guidance on: