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Practice CPA®CPA ISC Practice Exam 2Question 23

Medium1 markMultiple Choice

Area III: SOC EngagementsSOC ReportingArea III

CPA · Question 23 · Area III: SOC Engagements

In a SOC 2® report, which opinion type is issued when the auditor concludes that controls were not suitably designed or operating effectively to achieve the control objectives?

Answer options:

A.

Unqualified opinion

B.

Qualified opinion

C.

Adverse opinion

D.

Disclaimer of opinion

How to approach this question

Distinguish between Qualified (some issues) and Adverse (pervasive failure).

Full Answer

C.Adverse opinion✓ Correct

An adverse opinion states that the description is not fairly presented or controls were not effective. It is the most negative opinion.

Common mistakes

Confusing Qualified (Except for...) with Adverse (Failed).

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