A Type 2 service auditor's report addresses:
A)Only management's description and design of its controls.
B)Management's description and design of its controls and control operating effectiveness.
C)Only control operating effectiveness.
D)Control operating effectiveness and primary assertion reliability.

Question

Quizplus · Accepted Answer

A Type 2 service auditor's report addresses both management's description and design of its controls and the effectiveness of those controls in operation. It assesses whether the controls are working effectively to achieve their intended objectives. Therefore, choice B is the correct answer. Choices A, C, and D are incorrect because they either address only one aspect of controls or are not accurate.

A Type 2 Service Auditor's Report Addresses