The SOC 2 is a report based on the Auditing Standards Board of the American Institute of Certified Public Accountants' (AICPA) existing Trust Services Criteria (TSC). The purpose of this report is to evaluate an organization’s information systems relevant to security, availability, processing integrity, confidentiality, and privacy.
SSAE 18 / ISAE 3402 Type II
The AICPA created the Statement on Standards for Attestation Engagements No. 18 (SSAE 18) to keep pace with globally recognized international accounting standards.
SSAE 18 aligns closely with the International Standard on Assurance Engagements 3402 (ISAE 3402), both of which are used to generate a report by an objective third party attesting to a set of assertions made by an organization about its controls. The Service Organization Controls (SOC) framework is the method by which the control of financial information is measured.
Google Cloud undergoes a regular third-party audit to certify individual products against this standard.