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) 205.82: AT-C 205.82 Modified Opinions

What does 205.82 require?

The opinion is clearly separated from any paragraph emphasising matters or covering other reporting responsibilities, and such paragraphs are phrased so that they clearly do not detract from the opinion.

Maintained by Gerard BlokdykControl text last updated

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