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) 205.78: AT-C 205.78 Modified Opinions

What does 205.78 require?

A disclaimer for lack of evidence says that, given how significant the matters are, the practitioner was unable to gather sufficient appropriate evidence to give an examination opinion and so gives no opinion.

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