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SOC Reports-July 2021 and after


Total of 14 Questions

 Exam Description

Material in the new blueprints will reflect the increased reliance on System and Organization Controls reports and their importance to newly licensed CPAs.

In AUD, changes will require an understanding of the differences between SOC 1 reports and SOC 2 reports. Reliance on SOC 1 reports and the impact to the nature and extent of testing of controls also will be covered in AUD. BEC will cover SOC 1 reports from the user entity’s view, including considerations about the period covered and complementary user entity controls.

 Exam Objectives:
  • SOC Reports-July 2021 and after



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