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) 205.81: AT-C 205.81 Modified Opinions

What does 205.81 require?

Where the opinion is modified for a scope limitation and the practitioner also knows of a material misstatement, the report clearly describes both.

Maintained by Gerard BlokdykControl text last updated

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