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Which of the following is correct concerning system and organization controls (SOC) reports? Multiple...

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Accounting

Which of the following is correct concerning system and organization controls (SOC) reports?
Multiple Choice
They all result in restricted-use reports.
A prerequisite before issuing such a report is having performed the audit of the
service organization's financial statements.
Some of these reports do not address operating effectiveness.
They all relate to controls at service organizations.
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