What happens if an explanation of matters is added to a SOC report?

When an explanation of matters is added to a SOC (System and Organization Controls) report, it serves to provide additional context or clarification regarding certain aspects of the report. This inclusion does not alter the fundamental assessment of the controls but can enhance the reader's understanding.

The correct outcome in this situation is that the report is enhanced without changing the original opinion. Adding clarifying information or further explanation typically aims to address specific concerns or to provide more insight into particular areas, which can be helpful for users of the report. The integrity of the opinion itself remains intact, thus maintaining the original assessment of the effectiveness of the controls.

The other options do not align with the common practices regarding SOC reports. A qualified opinion indicates that the auditor has reservations about certain aspects, which is not the case when adding explanations. Declaring the report invalid would not typically be a consequence of added explanations; rather, it would still be valid and informative. Lastly, an unqualified opinion implies complete assurance about the effectiveness of controls without reservations, which would not inherently change just because more information is provided.

In summary, the addition of explanatory matters enhances the report's clarity and helpfulness while preserving the integrity of the original opinion.