Audit and compliance
Bridge letter
Also called: gap letter, SOC 2 bridge letter
A bridge letter is a statement from management covering the gap between the end of a SOC 2 report's observation window and the current date, asserting that no material changes to the control environment have occurred. It is written by management, not the auditor, and carries no audit opinion.
See also
Testing, with the report an auditor can actually use
A fixed price, a date, and a report that states scope, method and closure. No discovery call required to get a number.