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) 205.73: AT-C 205.73 Modified Opinions

What does 205.73 require?

A qualification for material misstatement says that, apart from the effects of the matters described, the subject matter conforms in all material respects to the criteria; a qualification for lack of evidence uses the wording 'except for the possible effects'.

Maintained by Gerard BlokdykControl text last updated

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

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.