SSAE 18, is an attestation standard issued by the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA). SSAE18 is an attestation standard geared towards addressing engagements conducted by ‘Service Auditors’ (or) ‘Practitioners’ on service organizations for purposes of reporting on the design of controls and their operating effectiveness.
As of now, SOC 1 SSAE 18 engagements conducted by service auditors on service organizations will result in the issuance of either a SSAE 18 Type 1 or Type 2 Report.