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

AICPA SOC 3 A-3: Modified opinions without reference to test exceptions

What does A-3 require?

Where the opinion needs modifying for a material deficiency or insufficient appropriate evidence, the auditor follows AT-C 205 paragraphs .70 to .83; the paragraphs explaining the basis for modification do not point to testing exceptions in a results section, because a SOC 3 has none (Guide 4.127).

Maintained by Gerard BlokdykControl text last updated

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MCP endpointAll AICPA SOC 3 controls