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    PracticeCPA®CPA ISC Practice Exam 4Question 25
    Hard1 markMultiple Choice
    Area III: SOC EngagementsAudit TerminologySOC 2Area III

    CPA · Question 25 · Area III: SOC Engagements

    In the context of a SOC 2® engagement, what is the definition of a 'deviation'?

    Answer options:

    A.

    A misstatement in the financial statements.

    B.

    A condition where a control is not operating as designed or documented.

    C.

    A deliberate fraud attempt by an employee.

    D.

    A change in the system description.

    How to approach this question

    Define 'deviation' in audit terms. It means the control didn't work this one time.

    Full Answer

    B.A condition where a control is not operating as designed or documented.✓ Correct
    A condition where a control is not operating as designed or documented.
    A deviation occurs when the auditor finds an instance where the control was not applied or did not operate as prescribed by the control description.

    Common mistakes

    Confusing deviation (control failure) with misstatement (financial error).
    Question 24All questionsQuestion 26

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