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AICPA Guide: SOC 2® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy Appendix D-1 — Illustrative Management Assertion and Service Auditor’s Report for a Type 2 Examination (Carved-Out Controls of a Subservice Organization and Complementary Subservice Organization and Complementary User Entity Controls)
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