ExpertHard1 markMultiple Choice
CPA · Question 66 · Area III: SOC Engagements
In a SOC 2® report, if the service auditor identifies a material weakness in the design of controls, what type of opinion should be issued?
In a SOC 2® report, if the service auditor identifies a material weakness in the design of controls, what type of opinion should be issued?
Answer options:
A.
Unqualified Opinion
B.
Qualified Opinion
C.
Adverse Opinion
D.
Disclaimer of Opinion
How to approach this question
Material Weakness/Pervasive failure = Adverse. Isolated failure = Qualified. Can't test = Disclaimer.
Full Answer
C.Adverse Opinion✓ Correct
Adverse Opinion
An Adverse Opinion is expressed when the service auditor concludes that the controls are not suitably designed or operating effectively to achieve the service commitments.
Common mistakes
Confusing Qualified (some problems) with Adverse (failed).
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