Question: A CPA has been engaged by a data center to provide a SOC 2 @ type 1 report expressing an opinion on the fairness of

A CPA has been engaged by a data center to provide a SOC

2

@ type

1

report expressing an opinion on the fairness of management's system description and the suitability of the design of controls. Which of the following terms best describes management's description of the system and related controls according to the Statements on Standards for Attestation Engagements?

Service commitments

Subject matter

A CPA has been engaged by a data center to

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