ExpertHard1 markMultiple Choice
CPA · Question 81 · Area III: SOC Engagements
A service organization refuses to provide a written assertion (Section II). What must the auditor do?
A service organization refuses to provide a written assertion (Section II). What must the auditor do?
Answer options:
A.
Write the assertion for them.
B.
Proceed without it.
C.
Withdraw from the engagement or issue a disclaimer of opinion.
D.
Issue an Adverse opinion.
How to approach this question
No assertion = No audit.
Full Answer
C.Withdraw from the engagement or issue a disclaimer of opinion.✓ Correct
Management's written assertion is a required condition for a SOC engagement. Without it, the auditor cannot complete the engagement.
Common mistakes
Thinking the auditor can just skip it.
Practice the full CPA ISC Practice Exam 5
82 questions · hints · full answers · grading
More questions from this exam
Q01A service organization provides a cloud-based payroll processing application to its user entities...MediumQ02An auditor is reviewing the shared responsibility model for a client using an Infrastructure as a...HardQ03A financial institution requires a cloud deployment model that offers the highest level of contro...MediumQ04During an IT audit, you observe that a company uses a 'Hybrid Cloud' architecture. Which scenario...MediumQ05Which component of IT architecture is primarily responsible for translating domain names (like ww...Easy