CPA · Question 69 · Area III: SOC Engagements
When using the 'Inclusive' method for a subservice organization, what is the service auditor's responsibility?
Answer options:
To rely solely on the subservice organization's SOC report.
To test the controls at the subservice organization as if they were the service organization's own controls.
To ignore the subservice organization.
To issue a disclaimer of opinion.
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