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CCSP · Question #181

Which SSAE 16 audit report is simply an attestation of audit results?

The correct answer is D. SOC 3. SOC 3 reports are designed for public consumption and provide a general-use attestation of a service organization's controls over security, availability, processing integrity, confidentiality, or privacy, without revealing sensitive system details.

Submitted by naveen.iyer· Apr 18, 2026Legal, Risk and Compliance

Question

Which SSAE 16 audit report is simply an attestation of audit results?

Options

  • ASOC 1
  • BSOC 2, Type 1
  • CSOC 2, Type 2
  • DSOC 3

How the community answered

(35 responses)
  • A
    6% (2)
  • B
    3% (1)
  • D
    91% (32)

Why each option

SOC 3 reports are designed for public consumption and provide a general-use attestation of a service organization's controls over security, availability, processing integrity, confidentiality, or privacy, without revealing sensitive system details.

ASOC 1

SOC 1 reports focus on controls relevant to a user entity's financial reporting and are restricted to specific parties like the user entity and its financial auditors.

BSOC 2, Type 1

SOC 2, Type 1 reports detail a service organization's system and the suitability of the design of its controls at a specific point in time, providing comprehensive information beyond a simple attestation.

CSOC 2, Type 2

SOC 2, Type 2 reports provide a detailed description of a service organization's system and the operating effectiveness of its controls over a period of time, making them far more detailed than a simple attestation.

DSOC 3Correct

SOC 3 reports offer a high-level summary of a service organization's internal controls over information security, suitable for general public distribution. They serve as an attestation of audit results against the Trust Service Criteria, offering assurance without the detailed system description and control testing results found in SOC 2 reports.

Concept tested: Types of SOC reports and their audience/purpose

Source: https://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/sorhomedescription.html

Topics

#SOC Reports#SSAE 16#Auditing#Compliance

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