Easy1 markMultiple Choice
Area III: SOC EngagementsSOC ReportingArea III

CPA · Question 57 · Area III: SOC Engagements

Which document in a SOC engagement outlines the auditor's opinion, the scope of the engagement, and the responsibilities of management and the auditor?

Answer options:

A.

Management's Assertion

B.

System Description

C.

Independent Service Auditor's Report

D.

Test Results

How to approach this question

Identify the section written by the auditor.

Full Answer

C.Independent Service Auditor's Report✓ Correct
The Independent Service Auditor's Report is the formal deliverable containing the opinion (Unqualified, Qualified, etc.).

Common mistakes

Confusing the whole binder (SOC Report) with the specific section (Auditor's Report).

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