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AICPA Guide: Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting (SOC 1®)

Appendix F — Comparison of Requirements in AT-C Section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting, With Requirements of International Standard on Assurance Engagements 3402, Assurance Reports on Controls at a Service Organization

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