Chapter 26: Reporting and Opinions in SOC Engagements

In this section

• Types of Opinions and Report Modifications
  Explore how service auditors arrive at unqualified, qualified, adverse, or disclaimer opinions in SOC engagements, and learn how to handle typical scenarios leading to each type of opinion.
• Subsequent Events in SOC Engagements
  Comprehensive guidance on addressing control changes, business acquisitions, and major incidents that occur after the examination period for SOC engagements.
• Coordination with Other Auditors and Specialists
  Explore the critical processes, communication strategies, and best practices involved in effective coordination among SOC engagement teams, external auditors, and subject-matter specialists.
• Common Pitfalls and Best Practices in SOC Reporting
  Learn how to avoid common pitfalls in SOC reporting—from scope confusion and subservice coverage errors to missing disclaimers—and discover best practices for clear, compliant, and reliable SOC engagements.