Exceptions are listed in the tests and results section of a Type 2 report. They do not by themselves mean the report failed: the opinion is only modified when exceptions mean a criterion was not met.
The guide to exceptions and opinions covers how they are read.
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Related terms
- Qualified opinion
- A qualified opinion is an auditor's opinion that the controls met the criteria except for specific matters described in the report.
- Population and sample
- A population is every occurrence of a control during a review period; a sample is the subset of it an auditor selects and tests.
- SOC 2 Type 2
- A SOC 2 Type 2 report gives an auditor's opinion on whether controls were suitably designed and operated effectively throughout a review period.