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Practice CPA®CPA ISC Practice Exam 2Question 18

Hard1 markMultiple Choice

Area III: SOC EngagementsSOC EngagementsArea III

CPA · Question 18 · Area III: SOC Engagements

A service organization's management refuses to provide a written assertion for a SOC 2® engagement. What action should the service auditor take?

Answer options:

A.

Issue a qualified opinion.

B.

Issue an adverse opinion.

C.

Withdraw from the engagement.

D.

Proceed but disclose the lack of assertion in the report.

How to approach this question

Apply SSAE 18 standards regarding preconditions for an examination.

Full Answer

C.Withdraw from the engagement.✓ Correct

Withdraw from the engagement.

Management's assertion is a required element of a SOC report. If they refuse to provide it, the auditor cannot issue the report.

Common mistakes

Thinking a disclaimer or qualification is sufficient.

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