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Which testing standard is currently used to guide Service Organization Control (SOC) audits outside the...

Which testing standard is currently used to guide Service Organization Control (SOC) audits outside the United States?

A.

The Statement on Standards for Attestation Engagements (SSAE) 18

B.

The International Standard on Review Engagements (ISRE) 2400

C.

The Statement on Standards for Accounting and Review Services (SSARS) 25

D.

The International Standard on Assurance Engagements (ISAE) 3402

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