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) 320.43: AT-C 320.43 Modified Opinions

What does 320.43 require?

If the auditor intends to disclaim because evidence is lacking, yet the limited work done has revealed that parts of the description are misstated, that some controls are poorly designed or, for a type 2 report, that some controls failed to operate as intended, the report still sets out those findings.

Maintained by Gerard BlokdykControl text last updated

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