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An Auditor Identified a Significant Deficiency in Internal Control in December.The

Question 35

Multiple Choice

An auditor identified a significant deficiency in internal control in December.The client was informed and the client corrected the significant deficiency shortly before year-end (December 31) ;the auditor agrees that the correction eliminated the significant deficiency as of December 31.The appropriate audit report on internal control under a PCAOB Standard No.5 audit of internal control is:


A) Adverse.
B) Unqualified.
C) Unqualified with explanatory language relating to the significant deficiency.
D) Qualified.

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