ISAE 3402 - Assurance Reports on Controls at a Service Organisation
Documentation and the assurance report (45 to 56) – ISAE 3402 - Assurance Reports on Controls at a Service Organisation

ISAE 3402 - Assurance Reports on Controls at a Service Organisation 3402.55: ISAE 3402 paragraph 55: Modified Opinions

What does 3402.55 require?

The service auditor modifies the opinion, setting out every reason clearly, on concluding any of the following: the description is not a fair presentation, in all material respects, of the system as it was designed and implemented; the controls tied to the stated control objectives were, in some material respect, not suitably designed; for a type 2 report, the controls that were tested failed, in some material respect, to operate effectively; or it is not possible to obtain sufficient appropriate evidence.

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