SOC Report Review Techniques (Video) (Course Id 2609)

• Who is this course for?
  Designed for auditors, risk professionals, compliance teams, and anyone needing CPE in auditing—especially those reviewing SOC reports for SOX or regulatory compliance.

• What is this course about or what problem does this course solve?
  It teaches how to interpret SOC reports—understanding auditor opinions, coverage periods, control objectives, subservice arrangements, and mapping CUECs and CSOCs.

• How can the knowledge from this course be used?
  Learners can effectively review SOC reports, assess relevance of subservice providers, document evaluation of exceptions or qualifications, and map user and service controls.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  Reviewing SOC reports thoroughly is essential for relying on third‑party controls in financial statement audits, SOX compliance, and vendor risk management.

• When is this course relevant or timely?
  Released and revised in 2025, updated for SSAE 18 standards and current SOC reporting practices—highly relevant for today’s audit and compliance workflows.

• How is a course like this consumed or used?
  Delivered as a self‑study video via NASBA QAS registry. Participants watch the video, complete a 5‑question final exam online, and receive 1.0 CPE credit upon passing within one year.

This course provides a practical guide to reviewing SOC reports for SOX and compliance purposes. Participants will learn how to interpret key components of SOC reports, assess auditor opinions and coverage periods, and evaluate the relevance of subservice providers and control objectives. The course also covers how to map Complementary User Entity Controls (CUECs) and Subservice Organization Controls (CSOCs) and assess exceptions and qualifications. Designed for auditors, risk professionals, and compliance teams, this session equips attendees with actionable techniques to enhance SOC review effectiveness and documentation.

Video - NASBA QAS - NASBA Registry - 2609

Course Learning Objectives

• Interpret key components of a SOC report, including opinion, report type, scope, and period covered.
• Evaluate the relevance of subservice providers and control objectives.
• Identify and map complementary user entity controls (CUECs) and subservice organization controls (CSOCs)
• Assess the impact of exceptions and qualifications.

Chapter 1 - SOC Report Review Techniques

Chapter 1 Review Questions

Glossary