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) 205.77: AT-C 205.77 Modified Opinions

What does 205.77 require?

An opinion is disclaimed where sufficient appropriate evidence cannot be obtained and the possible effects of undetected misstatement could be both material and pervasive.

Maintained by Gerard BlokdykControl text last updated

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