SSAE 18 - Attestation Standards (SOC Reporting)
AT-C 320: Reporting on an Examination of Controls at a Service Organization – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 320.42: AT-C 320.42 Modified Opinions

What does 320.42 require?

The auditor modifies the opinion, explaining every reason plainly, when judged by the criteria management's assertion sets out, the description is materially misstated, the control design is materially unsuitable, the controls in a type 2 report failed in a material way to work as intended over the whole period, or enough suitable evidence cannot be gathered.

Maintained by Gerard BlokdykControl text last updated

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