ExpertEasy1 markMultiple Choice
CPA · Question 54 · Area III: SOC Engagements
In a SOC 2® engagement, the 'System Description' is primarily the responsibility of:
In a SOC 2® engagement, the 'System Description' is primarily the responsibility of:
Answer options:
A.
The service auditor.
B.
Management of the service organization.
C.
The user entity.
D.
The AICPA.
How to approach this question
Identify who owns the system.
Full Answer
B.Management of the service organization.✓ Correct
Management of the service organization.
Management prepares the description of the system (Section 3 of the report). The auditor opines on whether it is fairly presented.
Common mistakes
Thinking the auditor writes the report content (they only write the opinion and test results).
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