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Practice CPA®CPA ISC Practice Exam 5Question 78

Medium1 markMultiple Choice

Area III: SOC EngagementsSOC ReportsOpinionsArea III

CPA · Question 78 · Area III: SOC Engagements

Which opinion type is issued when the system description is fairly presented and controls are effective, EXCEPT for one or more significant deficiencies?

Answer options:

A.

Unqualified Opinion

B.

Qualified Opinion

C.

Adverse Opinion

D.

Disclaimer of Opinion

How to approach this question

Except for = Qualified.

Full Answer

B.Qualified Opinion✓ Correct

Qualified Opinion

A Qualified Opinion states that the system is fairly presented and controls are effective *except for* the specific matters described.

Common mistakes

Confusing Qualified (bad/except) with Unqualified (good/clean).

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