When informing that it is expressed about the condition of the internal controls maintained by the service companies, of a restricted nature and distribution, and that it serves to analyze the impact that these have on the information systems and the controls of the entities that use those services. , is known as

a. SOC Report #3

b. SOC Report #1

c. SOC Report #2

d. SOC Report #4

2. Which of the following best describes why independent auditors issue opinion reports on their clients' financial statements? because there can be

a. errors in the balances or balances of the accounts, which can be corrected through the intervention of the auditors.

b. different interests between the managers of the company that prepares the financial statements and the users of these.

c. fraud schemes that can be detected with all probability.

d. a poorly designed internal control system.

3. Which of the following expressions is not explicitly included in the opinion report in the case of a private corporation? An expression stating that

a. The auditor believes that the audit provides a reasonable basis for expressing limited or negative assurance.

b. A title that contains the word independent.

c. the financial statements are the responsibility of management.

d. The auditor is responsible for expressing an opinion on the financial statements.