Assignment content tor has been engaged to perform a SOC $2^{}$ Type $2$ engagement by a service organization providing data storage

services. The trust services criteria relevant to the engagement includes security. Management has included information on a

security breach at one location that occurred during the period within its system description. The service auditor should:

A$.$ Issue an adverse opinion on the SOC engagement as a security breach occurred during the period.

B$.$ Identify the nature, extent, and timing of the system incident in the service organization's system description.

C$.$ Inquire with management about the controls in place to identify and report a security breach and obtain evidence.

D$.$ Issue an unmodified opinion on the SOC engagement as the security breach is identified.