Question
What happens when a CUEC is not actually performed at the user entity?
Tap to flip
Answer
The overall control objective fails.
Tap to flip back
Question
How does SSAE No. 21 affect SOC 1 and SOC 2 engagements?
Tap to flip
Answer
It does not materially change them; SOC 1 remains under SSAE No. 18.
Tap to flip back
Question
Why can a qualified SOC 1 opinion still matter to the user auditor?
Tap to flip
Answer
It narrows reliance and increases substantive testing.
Tap to flip back
Question
Why are SOC engagements classified as attestation examinations?
Tap to flip
Answer
Because the practitioner examines a management assertion and reports an opinion.
Tap to flip back