What is required for independence in SOC engagements?

In System and Organization Control (SOC) engagements, independence from the service organization is essential for ensuring that the service auditor can provide an objective and unbiased evaluation of the controls in place. This independence allows the auditor to assess the effectiveness of the service organization's internal controls without any conflicts of interest, ensuring that the audit results are credible and trustworthy.

The focus on independence from the service organization means that the auditor must not have any financial, personal, or other relationships that could impair their objectivity. This ensures that the auditor’s findings and conclusions are based solely on the evidence obtained during the audit, reinforcing the reliability and integrity of the SOC report produced.

While independence from user entities, management representation, or all stakeholders may hold varying degrees of importance in other contexts, the primary requirement in SOC engagements is the auditor's independence from the service organization itself. This independence is what ultimately allows an SOC report to serve its purpose in providing assurance about the control environment of the service organization to its clients and stakeholders.