Easy1 markMultiple Choice
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?
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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