Get description criteria for your SOC for Supply Chain engagement
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Get description criteria for your SOC for Supply Chain engagement

1 year ago · 224.7 KB Download

Description criteria are used by entity management when preparing the description of the entity’s system and by the practitioner when evaluating the description. Applying the description criteria in actual situations requires judgment. Therefore, in addition to the description criteria, supplement A presents implementation guidance for each criterion. The implementation guidance presents factors to consider when making judgments about the nature and extent of disclosures called for by each criterion. The implementation guidance does not address all possible situations; therefore, users may need to consider the facts and circumstances of the entity and its environment when applying the description criteria.

The description criteria and related implementation guidance in this document have been extracted from DC section 300, 2020 Description Criteria for a Description of an Entity's Production, Manufacturing, or Distribution System in a SOC for Supply Chain Report, issued in March 2020 by the AICPA's Assurance Services Executive Committee.

Download the Description criteria

File name: description-criteria.pdf

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