Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 5

In auditing a public company, Natalie, an auditor for N. M. Neal Associates, identifies four deficiencies in ICFR. Three of the deficiencies are unlikely to result in financial misstatements that are material. One of the deficiencies is reasonably likely to result in misstatements that are not material but significant. What type of audit report should Natalie issue?
A) An unqualified report.
B) An adverse report.
C) A disclaimer of opinion.
D) An exculpatory opinion.