SOC 1 (SSAE 18 / ISAE 3402) D.7: SOC 1 D.7 Modified opinions: their grounds and what a qualified, adverse or disclaimed opinion means for the service organisation and its user entities

The opinion is qualified or adverse, with every reason described, where, in any material respect, the description lacks fair presentation, the control design is unsuitable, or (for type 2) the controls failed to operate effectively, and disclaimed where the auditor cannot obtain sufficient appropriate evidence, with the findings from limited procedures still identified; a modified opinion tells user auditors which objectives they cannot rely on and obliges the service organisation to remediate and, where relevant, to tell affected user entities.