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.
• Analyze your existing SOC 1 descriptions of tests performed and results of tests.
• Determine opportunities to improve SOC 1 descriptions to better meet the needs of user entities and align with the requirements of their auditors.