What are the types of audit opinions for data audit reports?

There are four main types of audit opinions for data audit reports:

1. Unqualified Opinion (Clean Opinion)

   • This indicates that the data audit found no material misstatements or issues. The data is accurate, complete, and compliant with relevant standards.
   • Example: A company’s financial data is audited, and the auditor confirms it meets all regulatory requirements without exceptions.

2. Qualified Opinion

   • This suggests that while most of the data is accurate, there are some limitations or minor issues that prevent an unqualified opinion.
   • Example: A data audit reveals minor discrepancies in a subset of records, but the overall dataset is still reliable.

3. Adverse Opinion

   • This indicates significant issues with the data, such as widespread inaccuracies or non-compliance with standards, making the data unreliable.
   • Example: A data audit finds systematic errors in customer transaction records, rendering the dataset unusable for decision-making.

4. Disclaimer of Opinion

   • This occurs when the auditor cannot form an opinion due to insufficient evidence or severe limitations in the audit scope.
   • Example: A company restricts access to critical data during the audit, preventing the auditor from verifying key information.

For data-intensive businesses, Tencent Cloud’s Data Security Audit Service can help ensure compliance and provide detailed audit trails to support these opinions.