The SSAE 18 Reporting Standard – SOC 1 – SOC 2 – SOC 3 (Formerly SSAE 16) Support and Guidance for SSAE18, SOC 1, SOC 2, and SOC 3 reporting standards (formerly SSAE 16) 
Criteria are the various factors that provide a frame of reference to be evaluated by a practitioner. Without having defined criteria, any conclusion is open to individual interpretation and misunderstanding.
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