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Repository → 💼 SOC 2 → 💼 CC3 Risk Assessment → 💼 CC3.1 The entity specifies objectives with sufficient clarity to enable\ \ the identification and assessment of risks relating to objectives.

💼 CC3.1-5 Complies With Applicable Accounting Standards

  • ID: /frameworks/soc-2/cc3/01/05

Description

Financial reporting objectives are consistent with accounting principles suitable and available for that entity. The accounting principles selected are appropriate in the circumstances.

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    • ID: dec-c-76a3c2c6

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