The advent of technology has led to the evolution of businesses that are often globally interconnected and interdependent. This has resulted in questions related to the use of SOC 2® reports internationally. For example, a service organization located in the United States might provide services to a user entity located in a foreign country (foreign user entity), or a non-U.S. CPA might be asked to perform a SOC 2® examination for a service organization located outside of the United States
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Explore how SOC 2® reports can be used internationally
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Download the Performing and reporting on a SOC 2® examination in accordance with International Standards on Assurance Engagements (ISAEs) or in accordance with both the AICPA’s attestation standards and the ISAEs
File name: performing-and-reporting-on-a-soc-2-examination-in-accordance-with-isaes.pdf