SOC 1 examination basics – from planning and executing the engagement to reporting – are reviewed to prepare you to perform the engagement or use the report.
Learning Objectives
- Learning Outcomes
- Recall the steps involved in analyzing ethical matters.
- Recognize the structure and content of the AICPA code, including its underlying principles.
- Recall AICPA ethics rules and interpretations on integrity, objectivity, confidentiality, advertising, and accounting principles.
- Recall the obligations to exercise due professional care, comply with professional standards, and competently perform professional services.
- Recall AICPA interpretations on discreditable acts and ethical conflicts.
- Recall the conceptual framework approach embedded in the AICPA code.
