Which of the following is correct relating to service organization control (SOC) reports referred to...

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Accounting

Which of the following is correct relating to service organization control (SOC) reports referred to as "SOC 2" reports?

a.

They are designed for service organizations and its stakeholders, user entities, and certain other specified entities.

b.

They are primarily to assist financial statement auditors when processing services have been outsourced to a service provider.

c.

They relate most directly to internal control over financial reporting.

d.

They are meant to be available to anyone.

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