Скачать или смотреть SOC Reports Qualified or Adverse | ISC Exam

SOC Reports Qualified or Adverse | ISC Exam

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Описание к видео SOC Reports Qualified or Adverse | ISC Exam

Learn SOC Reports with Qualified or Adverse opinions for the CPA Exam Information Systems & Controls (ISC) section.

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0:00 Introduction to qualified and adverse opinions in SOC reports
0:54 General conditions for an unqualified opinion
1:48 When an auditor modifies their opinion
3:15 When to issue a qualified or adverse opinion
3:41 Using professional judgment for pervasiveness
4:22 Conditions for a qualified opinion
6:07 Example of a qualified opinion scenario
8:32 Modifications to a SOC 1 report for a qualified opinion
9:53 Specific changes for a qualified opinion in SOC 1
10:59 Modifications to a SOC 2 report for a qualified opinion
12:27 Conditions for an adverse opinion
14:18 Modifications to a SOC 1 report for an adverse opinion
16:14 Modifications to a SOC 2 report for an adverse opinion
17:16 Multiple-choice question example

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