For IndividualsFor Educators
ExpertMinds LogoExpertMinds
ExpertMinds

Ace your certifications with Practice Exams and AI assistance.

  • Browse Exams
  • For Educators
  • Blog
  • Privacy Policy
  • Terms of Service
  • Cookie Policy
  • Support
  • AWS SAA Exam Prep
  • PMI PMP Exam Prep
  • CPA Exam Prep
  • GCP PCA Exam Prep

© 2026 TinyHive Labs. Company number 16262776.

    PracticeCPA®CPA ISC Practice Exam 2Question 54
    Easy1 markMultiple Choice
    Area III: SOC EngagementsSOC ReportingArea III

    CPA · Question 54 · Area III: SOC Engagements

    In a SOC 2® engagement, the 'System Description' is primarily the responsibility of:

    Answer options:

    A.

    The service auditor.

    B.

    Management of the service organization.

    C.

    The user entity.

    D.

    The AICPA.

    How to approach this question

    Identify who owns the system.

    Full Answer

    B.Management of the service organization.✓ Correct
    Management prepares the description of the system (Section 3 of the report). The auditor opines on whether it is fairly presented.

    Common mistakes

    Thinking the auditor writes the report content (they only write the opinion and test results).
    Question 53All questionsQuestion 55

    Practice the full CPA ISC Practice Exam 2

    82 questions · hints · full answers · grading

    Sign up freeTake the exam

    More questions from this exam

    Q01A service organization provides a cloud-based payroll platform where clients access the software ...MediumQ02An auditor is reviewing the backup strategy for a financial institution that requires a Recovery ...HardQ03During a walkthrough of the change management process, an auditor observes that developers have w...MediumQ04An auditor is reviewing a SQL query used to generate a list of active customers for a marketing c...HardQ05Which of the following entities is considered a 'Covered Entity' under the HIPAA Privacy Rule?Medium
    View all 82 questions →