ENG2448. Decoding 402: Insights from SAS 145 Understanding User Auditor Needs (TPR, NAA)

Be prepared to help your SOC 1 clients address the changes in user entity and user auditor SOC 1 AU-C section 402 expectations arising from SAS 145 and changes to other audit standards. Formulate an approach to meeting these changing expectations when evaluating a service organization’s system description and describing your tests performed and results of tests.

Learning Objectives:

• Recognize the changes from SAS 145 and other standards that are changing the SOC 1 report needs of user entities and user auditors.
• Identify the potential for improvements in your clients’ SOC 1 report system descriptions to better meet the needs of user entities and their auditors.
• Assess your existing SOC 1 descriptions of test performed and results of tests and identify opportunities to improve those descriptions to better meet the needs of user entities and align with the requirements of their auditors.