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Practice CPA®CPA ISC Practice Exam 2Question 57

Easy1 markMultiple Choice

Area III: SOC EngagementsSOC ReportingArea III

CPA · Question 57 · Area III: SOC Engagements

Which document in a SOC engagement outlines the auditor's opinion, the scope of the engagement, and the responsibilities of management and the auditor?

Answer options:

A.

Management's Assertion

B.

System Description

C.

Independent Service Auditor's Report

D.

Test Results

How to approach this question

Identify the section written by the auditor.

Full Answer

C.Independent Service Auditor's Report✓ Correct

Independent Service Auditor's Report

The Independent Service Auditor's Report is the formal deliverable containing the opinion (Unqualified, Qualified, etc.).

Common mistakes

Confusing the whole binder (SOC Report) with the specific section (Auditor's Report).

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