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    PracticeCPA®CPA ISC Practice Exam 2Question 65
    Medium1 markMultiple Choice
    Area III: SOC EngagementsSOC ReportingArea III

    CPA · Question 65 · Area III: SOC Engagements

    A service organization uses a 'Bridge Letter' (Gap Letter). What is its purpose?

    Answer options:

    A.

    To explain a qualified opinion.

    B.

    To cover the period between the end of the SOC report period and the user entity's year-end.

    C.

    To bridge the gap between SOC 1 and SOC 2.

    D.

    To request more information from the auditor.

    How to approach this question

    Identify the timing issue.

    Full Answer

    B.To cover the period between the end of the SOC report period and the user entity's year-end.✓ Correct
    Bridge letters are issued by management (not the auditor) to provide comfort for the 'gap period'.

    Common mistakes

    Thinking the auditor issues the bridge letter (Management does).
    Question 64All questionsQuestion 66

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