{"id":23969,"date":"2025-04-24T13:36:34","date_gmt":"2025-04-24T11:36:34","guid":{"rendered":"https:\/\/brandcompliance.com\/?post_type=docs&p=23969"},"modified":"2026-11-10T11:09:16","modified_gmt":"2026-11-10T10:09:16","password":"","slug":"isae-3402-vs-soc-2","status":"publish","type":"docs","link":"https:\/\/brandcompliance.com\/en\/docs\/isae-3402-vs-soc-2\/","title":{"rendered":"ISAE 3402 vs SOC 2: what is the difference?"},"content":{"rendered":"

The main difference between ISAE 3402 and SOC 2 is the purpose of the assurance report.<\/strong> ISAE 3402 addresses controls relevant to your clients\u2019 financial reporting. SOC 2 addresses security and other Trust Services categories within the agreed scope.<\/p>\n

Compare the reports below to understand their focus, report types and intended users. The appropriate report depends on your services and the assurance your clients require.<\/p>\n

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ISAE 3402 vs SOC 2 at a glance<\/h2>\n

Use this comparison to identify which reporting objective matches your clients\u2019 requirements.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n
Compare<\/th>\nISAE 3402<\/th>\nSOC 2<\/th>\n<\/tr>\n<\/thead>\n
Main focus<\/th>\nControls relevant to your clients\u2019 financial reporting.<\/td>\nSecurity and the additional Trust Services categories included in the scope.<\/td>\n<\/tr>\n
Typical use<\/th>\nOutsourced activities such as payroll processing, financial administration and transaction processing.<\/td>\nServices such as SaaS, cloud hosting and customer data processing.<\/td>\n<\/tr>\n
Reporting basis<\/th>\nThe ISAE 3402 assurance standard, with control objectives relevant to financial reporting.<\/td>\nAICPA<\/a> attestation standards and the applicable Trust Services Criteria.<\/td>\n<\/tr>\n
Intended users<\/th>\nClient organizations and their financial statement auditors.<\/td>\nClients and other specified users who need detailed assurance about system controls.<\/td>\n<\/tr>\n
Type I<\/th>\nAssesses the system description and suitability of control design at a specified date.<\/td>\nAssesses the system description and suitability of control design at a specified date.<\/td>\n<\/tr>\n
Type II<\/th>\nAlso assesses whether controls operated effectively over a specified period.<\/td>\nAlso assesses whether controls operated effectively over a specified period.<\/td>\n<\/tr>\n
Result<\/th>\nAn independent assurance report addressing the agreed financial reporting control objectives.<\/td>\nAn independent assurance report addressing the Trust Services categories within scope.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n


\nYour client\u2019s requirements come first.<\/strong> These examples are indicative. Your sector alone does not determine which report you need. For SOC 2, the scope specifies which Trust Services categories are covered.<\/p>\n

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Which report does your client require?<\/h3>\n

Tell us about your services and the report your client has requested. Discuss the scope and audit process for an independent assurance engagement with Brand Compliance.<\/p>\n

Discuss your assurance requirements \u2192<\/span>
\n<\/a><\/p>\n

Find out what to expect from an introductory meeting and submit your request.<\/p>\n<\/div>\n<\/section>\n

\"ISAE<\/p>\n

What is ISAE 3402?<\/h2>\n

ISAE 3402 is an international assurance standard designed for service organizations whose services may affect the financial reporting of their clients. An ISAE 3402 report<\/a> helps demonstrate that relevant internal controls are properly designed and, depending on the report type, operating effectively over time.<\/p>\n

This type of report is often relevant for organizations such as:<\/p>\n