SSAE
E828329
SSAE (Statements on Standards for Attestation Engagements) is a set of professional standards issued by the AICPA that govern how auditors perform and report on attestation engagements, including SOC 1 reports.
All labels observed (2)
How this entity was disambiguated
This entity first appeared as the object of triple T9899636 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
Target entity: SSAE Context triple: [SOC 1, basedOnFramework, SSAE]
-
A.
SOC 1
SOC 1 is an auditing standard under the AICPA’s SSAE framework that evaluates the internal controls of service organizations relevant to their clients’ financial reporting.
-
B.
SOC 2
SOC 2 is a widely recognized auditing standard that evaluates how service providers securely manage customer data based on trust service criteria like security, availability, and confidentiality.
-
C.
SOC 3
SOC 3 is a type of Service Organization Control report that provides a high-level, publicly shareable assurance about a service organization's controls related to security, availability, processing integrity, confidentiality, or privacy.
-
D.
SAA
SAA is the ICAO airline designator for South African Airways, the flag carrier airline of South Africa.
-
E.
SAA
The SAA is the main military force of the Syrian Arab Republic, responsible for land-based defense and combat operations.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Target entity: SSAE Target entity description: SSAE (Statements on Standards for Attestation Engagements) is a set of professional standards issued by the AICPA that govern how auditors perform and report on attestation engagements, including SOC 1 reports.
-
A.
SOC 1
SOC 1 is an auditing standard under the AICPA’s SSAE framework that evaluates the internal controls of service organizations relevant to their clients’ financial reporting.
-
B.
SOC 2
SOC 2 is a widely recognized auditing standard that evaluates how service providers securely manage customer data based on trust service criteria like security, availability, and confidentiality.
-
C.
SOC 3
SOC 3 is a type of Service Organization Control report that provides a high-level, publicly shareable assurance about a service organization's controls related to security, availability, processing integrity, confidentiality, or privacy.
-
D.
SAA
SAA is the ICAO airline designator for South African Airways, the flag carrier airline of South Africa.
-
E.
SAA
The SAA is the main military force of the Syrian Arab Republic, responsible for land-based defense and combat operations.
- F. None of above. chosen
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
AICPA standard
ⓘ
attestation standard ⓘ professional standard ⓘ |
| abbreviationOf | Statements on Standards for Attestation Engagements NERFINISHED ⓘ |
| appliesTo |
SOC 1 reports
ⓘ
agreed-upon procedures engagements ⓘ examination engagements ⓘ review engagements ⓘ service organization controls reporting ⓘ |
| covers |
criteria for performing attestation procedures
ⓘ
criteria for reporting on subject matter or assertions ⓘ |
| developedBy | AICPA Auditing Standards Board NERFINISHED ⓘ |
| domain |
assurance services
ⓘ
attestation services ⓘ auditing ⓘ |
| fullName | Statements on Standards for Attestation Engagements NERFINISHED ⓘ |
| governs |
attestation engagements
ⓘ
reporting on controls at a service organization ⓘ reporting on subject matter other than historical financial statements ⓘ |
| hasType |
agreed-upon procedures standard
ⓘ
examination standard ⓘ review standard ⓘ |
| includes | SSAE No. 18 NERFINISHED ⓘ |
| issuedBy |
AICPA
NERFINISHED
ⓘ
American Institute of Certified Public Accountants NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| objective |
enhance the quality of attestation services
ⓘ
promote consistency in attestation reporting ⓘ provide a framework for attestation engagements ⓘ |
| predecessorOf | SSAE No. 21 NERFINISHED ⓘ |
| purpose | to provide reasonable or limited assurance on subject matter ⓘ |
| relatedTo |
GAAS
NERFINISHED
ⓘ
Generally Accepted Auditing Standards NERFINISHED ⓘ SAS NERFINISHED ⓘ SOC reporting framework ⓘ Statements on Auditing Standards NERFINISHED ⓘ |
| replaced | SAS for certain attestation engagements ⓘ |
| scope |
compliance with laws, regulations, or contracts
ⓘ
non-historical financial information ⓘ systems and process controls ⓘ |
| sector |
assurance and advisory services
ⓘ
public accounting ⓘ |
| usedBy |
CPAs
NERFINISHED
ⓘ
independent auditors ⓘ |
| usedFor | third-party assurance over controls and processes ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Subject: SSAE Description of subject: SSAE (Statements on Standards for Attestation Engagements) is a set of professional standards issued by the AICPA that govern how auditors perform and report on attestation engagements, including SOC 1 reports.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.