What does a SOC 1, type 2 report contain that a SOC 1, type1 does not? An opinion on whether, in all material respects, based on the criteria, management's description of the system is fairly presented and whether the controls are suitably designed. A statement that the service auditor believes the evidence obtained is sufficient and appropriate to provide a reasonable basis for an opinion. An opinion on the effectiveness of the controls over a period of time. Identification of management's description of the system and the criteria in its assertion