ExpertMedium1 markMultiple Choice
CPA · Question 23 · Area III: SOC Engagements
In a SOC 2® report, which opinion type is issued when the auditor concludes that controls were not suitably designed or operating effectively to achieve the control objectives?
In a SOC 2® report, which opinion type is issued when the auditor concludes that controls were not suitably designed or operating effectively to achieve the control objectives?
Answer options:
A.
Unqualified opinion
B.
Qualified opinion
C.
Adverse opinion
D.
Disclaimer of opinion
How to approach this question
Distinguish between Qualified (some issues) and Adverse (pervasive failure).
Full Answer
C.Adverse opinion✓ Correct
Adverse opinion
An adverse opinion states that the description is not fairly presented or controls were not effective. It is the most negative opinion.
Common mistakes
Confusing Qualified (Except for...) with Adverse (Failed).
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