Chapter 4Forming the Opinion and Preparing the Practitioner's Report

Responsibilities of the Practitioner

4.01 The practitioner's responsibilities in a SOC for Supply Chain examination include forming and issuing an opinion about whether, in all material respects (1) the description presents the system that was designed and implemented throughout the period in accordance with the description criteria and (2) the controls were effective to provide reasonable assurance that the entity's principal system objectives were achieved based on the applicable trust services criteria.

4.02 As discussed in chapter 1, “Introduction and Background,” the practitioner may express an unmodified opinion on the description only if evidence obtained supports a conclusion that the description is free from material misstatement. When considering the materiality of identified misstatements, if any, on the description, the practitioner considers the common information needs of intended users whose decisions are based on the subject matter taken as a whole. Accordingly, it is reasonable for the practitioner to consider whether the description, taken as a whole, is presented in accordance with the description criteria when ...

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