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Using a SOC 1 Report in a Financial Statement Audit

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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:

  • AU-C section 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
  • AU-C section 402, Audit Considerations Relating to an Entity Using a Service Organization

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Paperback , 2013
Product# APASSAE13P
Availability: In Stock
AICPA Member:$69.00
Your Price:$86.25
eBook , 2013
Product# APASSAE13E
Availability: eBook Download
AICPA Member:$62.00
Your Price:$77.50
Using a SOC 1 Report in a Financial Statement Audit
Online Subscription
Availability: Online Access 1 Year
For registered users only
AICPA Member:$69.00
Your Price:$86.25
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