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A SOC 2 report is an engagement performed under the AT section 101 and is based on the existing Trust Services Principles, Criteria and Illustrations (SysTrust and WebTrust). This report will have the same options as the SSAE 16 report where a service organization can decide to go under a Type I or Type II audit. Organizations asked to provide an SSAE 16, but do not have an impact on their client’s financial reporting should select this reporting option. In the world of public accounting, the term “attest” is generally regarded as that of asserting to, affirming to, and expressing an opinion on specific subject matter. In recent times, many cloud providers are currently undergoing a SOC 1 report which is specifically intended on controls over financial reporting.
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