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Information for service organization management

Information for service organization managementSOC for service Organizations | service Disclaimer: The contents of this publication do not necessarily reflect the position or opinion of the American Institute of CPAs, its divisions and its committees. This publication is designed to provide accurate and authoritative Information on the subject covered. It is distributed with the understanding that the authors are not engaged in rendering legal, accounting or other professional services . If legal advice or other expert assistance is required, the services of a competent professional should be more Information about the procedure for requesting permission to make copies of any part of this work, please email with your request.

applicable trust services criteria. A type 2 examination also includes a detailed description of the service 4auditor’s tests of controls and the results of those tests. A report on such an examination is referred to as a type 2 report. Management may engage a service auditor to perform either a type 1 or a type 2 examination. Management

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