Standards
Editorial standards
TL;DR. We research primary frameworks and practitioner literature, write answer-first guides, cite uncertainty plainly, and require human edit before publish. AI may assist drafts; humans own claims, structure, and updates.
How we research
- Anchor definitions to AICPA Trust Services Criteria concepts and common auditor practice—without quoting proprietary firm materials.
- Prefer process truth (owners, cadence, evidence) over tool marketing.
- Separate “usual seed path” from “named enterprise exception.”
AI + human edit policy
Drafts may use AI assistance for outlining and prose. A human editor reviews every page for: factual restraint, no fabricated statistics, working internal links, accessible structure, and alignment with the disclaimer. We do not publish unaudited model output as attestation guidance.
Updates
Each article shows Last reviewed. Material changes to cost bands, tooling landscapes, or questionnaire norms trigger a review pass. Indexing follows content/manifest.json (indexingUnlocked); 404 stays noindex.
Corrections
If you spot an error, treat the about page as the provenance contact surface for this portable package; fix forward with a new reviewed date.