Performing SOC 1 & 2: ISAE 3042, 3000 & AICPA Standards
https://linfordco.com/blog/soc-2-isae-3402-aicpa-attestation-standards/
WEBJun 8, 2021 · ISAE 3402, which falls under ISAE 3000, is specific to service organization engagements. When comparing these standards to the different SOC assessments, ISAE 3000 is applicable to both SOC 1 and SOC 2 assessments. However, ISAE 3402 is only applicable to SOC 1 examinations.
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