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

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0:00 Introduction to Qualified/Disclaimer Opinions in SOC Reports
1:05 Cases for Issuing a Qualified Opinion (Material Misstatements/Deficiencies vs. Scope Limitation)
1:50 General Criteria for an Unqualified Opinion
3:30 When a Qualified Opinion is Issued Due to Scope Limitation
5:11 Example of a Qualified Opinion Due to Scope Limitation
5:58 When a Disclaimer of Opinion is Issued Due to Scope Limitation
6:41 Example of a Disclaimer of Opinion Due to Scope Limitation
7:56 Modifications to a SOC Report for a Qualified Opinion (Scope Limitation)
10:27 Modifications to a SOC Report for a Disclaimer of Opinion (Scope Limitation)
14:16 What to Do if Both Scope Limitation and Material Misstatements/Deficiencies Exist
15:14 Example Paragraph for Scope Limitation
16:48 Examples of Wording for Material Misstatements/Deficiencies
19:01 Multiple-Choice Question Example





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