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) 205.79: AT-C 205.79 Modified Opinions

What does 205.79 require?

Where the opinion is qualified or adverse, the report's account of what the practitioner is responsible for says that sufficient appropriate evidence was obtained to support that modified opinion.

Maintained by Gerard BlokdykControl text last updated

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