SSAE 18 (Statements on Standards for Attestation Engagements No. 18) is an attestation standard developed by the American Institute of Certified Public Accountants (AICPA). It focuses on how service organizations demonstrate controls relevant to their customers' financial statement audits. It is commonly used by service organizations (e.g., cloud providers, data centers, payroll processors) to provide assurance to their user entities and their auditors about the design and operating effectiveness of their internal controls.
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