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) 205.74: AT-C 205.74 Modified Opinions

What does 205.74 require?

An adverse opinion is expressed where misstatements are both material and pervasive.

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