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lovepink1122 lovepink1122
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An exception or deficiency found in a test of controls

▸ indicates a financial statement misstatement.

▸ indicates the likelihood of a misstatement.

▸ indicates that the financial statements are fairly stated.

▸ indicates that an adverse opinion is warranted on the audit of internal control.
Textbook 

Auditing and Assurance Services


Edition: 17th
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okaymanokayman
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indicates the likelihood of a misstatement.

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