For purposes of SSAE 16 compliance, audit scope can best be defined as the processes and procedures undertaken in a collaborative fashion by all participating parties involved in the audit that help define the actual parameters, boundaries, and all other associated activities for the actual SSAE 16 Type 1 or Type 2 assessment.  Plainly speaking, the scope or "boundaries" of the audit are initially defined at a high level by the standard itself (SSAE 16), then become progressively clearer as the focus of what is being examined is ultimately identified and agreed to.  Scope can be a major factor on the duration, cost, and overall complexities of an SSAE 16 assessment performed by a CPA firm. With that said, it's important for both the CPA firm conducting the assessment and the service organization undergoing the assessment itself to agree on all major points, thus limiting any type of scope creep on an SSAE 16 engagement.

Along with gaining a greater understanding of audit scope, it's also important to learn about the following elements regarding the AICPA SSAE 16 standard:

•    Why a New Standard
•    SSAE 16 Description of its "system" requirements.
•    SSAE 16 Management Assertion requirements.
•    The AICPA Service Organization Control (SOC) reporting framework.

Lastly, if you are seeking a competitive, fixed-fee for an SSAE 16 assessment, contact NDNB Accountants & Consultants, at 1-800-277-5415, ext. 706, a nationally recognized IR CPA firm.