AICPA SOC 3
Service auditor's engagement and opinion – AICPA SOC 3

AICPA SOC 3 A-2: Opinion on management's assertion

What does A-2 require?

The service auditor gives an opinion on whether management's assertion that the system's controls worked effectively across the whole period, to give reasonable assurance of achieving the commitments and requirements based on the applicable criteria, is fairly stated in every material respect. AT-C 205 .67 also allows the opinion to be expressed directly on control effectiveness (Guide 4.124 and note 12; Table 4-5 .63k).

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.