Are all exceptions in a SOC report treated the same way?

Title: Are all exceptions in a SOC report treated the same way? Should give you brief basis of how you need to construct this article.

Example of talking points. Talking about the purpose of SOC reports and exceptions, how they go with one another. Types of audit exceptions.

Bodys:
Do a sub header then write under underneath it. Example:
TYPES OF AUDIT EXCEPTIONS
(underneath this write about the different types in smaller text.