Auditor’s opinion: The result of an audit procedure and communicates the auditor’s level of assurance in the subject matter being audited. The opinion generally takes the form of a written statement included in the audit report, and it can be “unqualified” or “qualified” depending on whether the auditor believes the information being reviewed is fairly presented, free of material misstatements, and in compliance with applicable standards or laws.
Categories: CC D1: Security Principles | CCSP D6: Legal - Risk and Compliance | CISM D1: Information Security governance | CISSP D1: Security and Risk Management | Security+ D5: Security Program Management and Oversight | SSCP D3: Risk Identification Monitoring and Analysis
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