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Statement on Standards for Attestation Engagements no. 16 (SSAE 16) is an auditing standard for service organizations, produced by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board, which supersedes Statement on Auditing Standards no. 70 (SAS 70) and has been superseded by SSAE No. 18.
- SSAE No. 18
Statement on Standards for Attestation Engagements no. 18...
- SSAE No. 18
Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board.
SSAE 18 introduced several changes to address the limitations of SSAE 16 and provide a more comprehensive and rigorous assessment of service organizations. The new standard places greater emphasis on risk assessment, subsurface organizations, and the quality of service organization control reports.
The Statement on Standards for Attestation Engagements No. 16 (SSAE 16) is a set of auditing standards published by the AICPA, used by enterprises to show that internal controls have been audited. Learn more about SSAE 16 and its successor, SSAE 18.
In April 2010, the AICPA issued Statement on Standards for Attestation Engagements (SSAE) 16, Reporting on Controls at a Service Organization, as the substantially equivalent US attestation standard to the new international standard for service organization reporting, International Standard on Assurance Engagements (ISAE) 3402.
There are two levels of SOC reports which are also specified by SSAE 18: [2] Type 1, which describes a service organization's systems and whether the design of specified controls meet the relevant trust principles.
SSAE 16 is an attestation standard for service organizations that replaced SAS 70. Data Foundry's data centers are SSAE 18 compliant and provide SOC 1 type 2 reports.
