When was ssae 16 issued




















Disclaimer of Opinion If management does not provide the service auditor with certain written representations, ISAE requires the service auditor, after discussing the matter with management, to disclaim an opinion.

In the same circumstances, SSAE 16 requires the service auditor to take appropriate action, which may include disclaiming an opinion or withdrawing from the engagement.

In addition, SSAE 16 contains certain incremental requirements when the service auditor plans to disclaim an opinion. These incremental requirements are:. Woods with WY Technology at www.

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