Which of the following statements is included in a Disclaimer SOC report?

The correct choice accurately reflects the nature of a Disclaimer SOC report. In the context of a SOC (System and Organization Controls) report, a disclaimer indicates that the auditor was engaged to perform a specific service but does not express an opinion on the effectiveness of the controls being reviewed. This is due to limitations in the data, processes, or controls that prevent the auditors from forming a definitive assessment or assurance.

The phrase "We were engaged to examine" effectively communicates that an examination occurred without implying that the auditors found everything satisfactory or that they can provide a level of assurance about the effectiveness of controls. Instead, it emphasizes the investigative nature of the engagement while maintaining clarity about the lack of a formal conclusion on those controls.

The other options convey elements of assurance or opinion, which are not characteristics of a Disclaimer SOC report. Specifically, expressing an opinion or providing assurance suggests a level of confidence or endorsement regarding the effectiveness of controls or the fairness of information presented, which is not applicable in a disclaimer situation. Thus, the correct answer is well-aligned with the function and limitations of a Disclaimer SOC report.