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Practice CPA®CPA ISC Practice Exam 5Question 81

Hard1 markMultiple Choice

Area III: SOC EngagementsSOC ReportsStandardsArea III

CPA · Question 81 · Area III: SOC Engagements

A service organization refuses to provide a written assertion (Section II). What must the auditor do?

Answer options:

A.

Write the assertion for them.

B.

Proceed without it.

C.

Withdraw from the engagement or issue a disclaimer of opinion.

D.

Issue an Adverse opinion.

How to approach this question

No assertion = No audit.

Full Answer

C.Withdraw from the engagement or issue a disclaimer of opinion.✓ Correct

Withdraw from the engagement or issue a disclaimer of opinion.

Management's written assertion is a required condition for a SOC engagement. Without it, the auditor cannot complete the engagement.

Common mistakes

Thinking the auditor can just skip it.

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