Planning a SOC engagement

This lesson is part of the full course.

In it you will learn to:

• State the preconditions for accepting a SOC engagement and management's responsibilities
• Explain what happens when management will not provide a written assertion or representations
• Explain how materiality is determined and used in SOC 1 and SOC 2 engagements
• Identify the risk assessment responsibilities of the service organization and the service auditor
• Determine the effect of subsequent events and subsequently discovered facts