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) 205.72: AT-C 205.72 Modified Opinions

What does 205.72 require?

A qualified opinion is expressed where misstatements are material but not pervasive, or where evidence could not be obtained and the possible effects of undetected misstatement could be material but not pervasive.

Maintained by Gerard BlokdykControl text last updated

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