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    PracticeCPA®CPA ISC Practice Exam 5Question 72
    Medium1 markMultiple Choice
    Area III: SOC EngagementsSOC ReportsStructureArea III

    CPA · Question 72 · Area III: SOC Engagements

    Which section of a SOC 2 report contains the Management's Assertion?

    Answer options:

    A.

    Section I

    B.

    Section II

    C.

    Section III

    D.

    Section IV

    How to approach this question

    Recall the standard 4-section structure.

    Full Answer

    B.Section II✓ Correct
    Standard SOC structure: I = Opinion, II = Assertion, III = Description, IV = Tests/Results.

    Common mistakes

    Mixing up the sections.
    Question 71All questionsQuestion 73

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