An SSAE 16 (Statement on Standards for Attestation Engagements, no. 16) audit is a standard created by the Auditing Standards Board (ASB) and the American Institute of Certified Public Accountants (AICPA). This standard deals with engagements taken on by a service auditor for reporting on controls at organizations that supply services to users. These controls may be relevant to a user's internal control over financial reporting (ICFR).
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