Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 29

Which of the following assurances is not provided by an unqualified opinion on a Type 2 SysTrust report?
A) There are procedures to protect the system against unauthorized physical access.
B) The financial statements created by the system are free of material misstatements.
C) The documented system availability objectives, policies, and standards have been communicated to authorized users and controls are functioning as documented.
D) Documented system processing integrity objectives, policies, and standards have been communicated to authorized users and controls are functioning as documented.