Chapter 2Accepting and Planning a SOC for Supply Chain Examination
2.01 Prior to accepting an attestation examination, AT‐C section 105, Concepts Common to All Attestation Engagements,1 requires the practitioner to determine that certain preconditions are met. Among other things, those preconditions require the practitioner to determine whether the engagement team meets the ethical and competency requirements set forth in the professional standards and whether the engagement meets the relevant requirements of the attestation standards.
2.02 Once an engagement has been accepted, AT‐C section 205, Examination Engagements, sets forth the requirements for developing an overall strategy and planning the examination. This chapter discusses considerations for accepting and planning the examination.