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) 205.83: AT-C 205.83 Modified Opinions

What does 205.83 require?

When the opinion is modified, the report may mention an external specialist if doing so helps to explain the modification, and it then says that mentioning the specialist leaves the practitioner's responsibility undiminished.

Maintained by Gerard BlokdykControl text last updated

Other controls in AT-C 205: Assertion-Based Examination Engagements – SSAE 18 - Attestation Standards (SOC Reporting)

Query this from an agent

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