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) 205.80: AT-C 205.80 Modified Opinions

What does 205.80 require?

Where the practitioner disclaims because evidence is lacking, the report states that the practitioner's engagement was to examine the assertion or the subject matter, and cuts the statements of responsibility and the description of the examination down to the prescribed wording on the scope limitation and on no opinion being given.

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.