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CPA Canada Guide, Service Organizations - Applying CSAE 3416, Reporting on Controls at a Service Organization (SOC 1)

(aussi disponible en français)

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A practical resource for practitioners engaged to audit and report on a service organization’s controls, The CPA Canada Guide, Service Organizations – Applying CSAE 3416, Reporting on Controls at a Service Organization (SOC 1), will assist practitioners performing engagements under the Canadian Standard on Assurance Engagements (CSAE 3416).

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GUIDANCE FOR CANADIAN PRACTITIONERS ENGAGED TO AUDIT AND REPORT ON CONTROLS AT A SERVICE ORGANIZATION

A practical resource for practitioners engaged to audit and report on a service organization’s controls, The CPA Canada Guide, Service Organizations – Applying CSAE 3416, Reporting on Controls at a Service Organization (SOC 1), will assist practitioners performing engagements under the Canadian Standard on Assurance Engagements (CSAE) 3416.

This Guide has been prepared by the Information Management and Technology Advisory Committee of CPA Canada’s Research, Guidance and Support Group. SOC 1 will support Canadian practitioners (service auditors) engaged to audit and report on a service organization’s controls over the services it provides to user entities, when those controls are likely to be relevant to the user entities' internal control over financial reporting. It is intended to assist service auditors performing engagements under CSAE 3416.

Standards Update

Practitioners should be aware that Section 5025, Standards for Assurance Engagements Other Than Audits of Financial Statements and Other Historical Financial Information has been replaced by CSAE 3000, Attestation Engagements Other Than Audits or Reviews of Historical Financial Information and CSAE 3001 Direct Engagements for reports dated on or after June 30, 2017.

The Auditing and Assurance Standards Board (AASB) is also considering revising CSAE 3416 to align with the American Auditing Standards Board new SSAE 18 Attestation Standards: Clarification and Recodification. Further details on the new US Standards and implications to Canadian service audits can be found in the following bulletin: https://www.iasplus.com/en-ca/publications/cpa-canada/2-reporting-on-controls-at-a-service-organization-bridging-the-gap-between-canadian-and-revised-u-s-standards/at_download/file/item84404.pdf.

Practitioners are cautioned that if they continue to use the current SOC 1 guide after June 30, 2017, that this guide was prepared based on Section 5025. Practitioners are responsible for performing their engagements in accordance with CSAE 3000 and/or 3001, as applicable on or after June 30, 2017.

CPA Canada is in process of updating the current SOC 1 guide for CSAE 3000/3001 references with an additional future revision expected when CSAE 3416 is updated.

RELATED PUBLICATIONS

SOC 2: CPA Canada Guide to Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy

NOTE: SOC for Cybersecurity: The CPA Canada Guide, Reporting on an Entity’s Cybersecurity Risk Management Program and Controls is in progress and will be available soon.



ISBN : 978-1-55385-748-8
Date de publication : March 2014

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