A user auditor has relied upon a SOC $1$ service auditor$$s report relating to its audit of XYZ Company$$s financial statements. The user auditor$$s report on XYZ$$s financial statements should:

Multiple Choice

Indicate that no reliance has been placed upon the service auditor$$s report.

Name the service auditor and link it to the service auditor$$s report.

Not refer to the service auditor$$s report.

Refer to the service auditor$$s report, summarizing its opinion.