Accounting Research Tool
AICPA Guide: SOC 2® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy

Appendix C-2 — Illustrative Service Organization and Subservice Organization Management Assertions and Service Auditor’s Report for a Type 2 Examination (Subservice Organization Presented Using the Inclusive Method and Complementary User Entity Controls)

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