SSAE 18 - Attestation Standards (SOC Reporting)
AT-C 205: Assertion-Based Examination Engagements – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 205.71: AT-C 205.71 Modified Opinions

What does 205.71 require?

A modified opinion is accompanied by a separate paragraph describing the matters that gave rise to it.

Maintained by Gerard BlokdykControl text last updated

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