Section / 03
Opinions
An assurance opinion is not a badge. It states the claims examined, the evidence considered, the conclusion reached, and the limits on that conclusion.
06Detailed briefs
Detailed positions for decisions that require more than a checklist.
Each brief defines the assurance question, the evidence that matters, the intended outcome, and the professional boundary on any conclusion.
Assurance opinions
SecondMark expresses conclusions at the level of defined system claims rather than assigning a universal score or permanent certification.
Supported opinion
A conclusion that the examined evidence supports the defined claim within the stated scope and validity conditions.
Qualified opinion
A conclusion that a claim is supported except for a material limitation, condition, exclusion, or unresolved area stated in the opinion.
Unsupported opinion
A conclusion that the examined evidence does not support the defined claim or contains material contradiction.
Insufficient evidence
A conclusion that the available record cannot support or refute the defined claim with acceptable confidence.
Continuing validity
The conditions under which an assurance opinion remains applicable as the system, environment, dependencies, and operating authority change.
Common evidence base
Four evidence planes. One independent conclusion.
Scope and material exclusions
Evidence strength and contradiction
Known uncertainty and validity conditions
Begin an engagement
Bring us the system that cannot be reduced to a standard audit.
We will begin with the decision, the claims, and the system boundary.
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