Which qualitative factor best determines whether to modify a service audit report (SOC)? User entities could be misled if the service auditor's opinon or individual components of the opinion were not modified. User entities and user auditors could be misled if the service auditor's opinion or individual components of the opinion were not modified. User auditors could be misled only if the service auditor's opinion or individual components of the opinion were not modified O User entities, perspective customers, and user auditors could be misled if the service auditor's opinion or individual components of the opinion were not modified