9. For each of the following independent situations, indicate the type of report on ICFR you would issue. Justify your report choice.

Hanson Company has restated previously issued financial statements to reflect the correction of a misstatement.

Type of ICFR report: ________________________________

Justification:

Hon & Shu Architects does not have effective oversight of the entitys external financial reporting.

Type of ICFR report: ________________________________

Justification:

Tom Semiconductor has an ineffective audit committee

Type of ICFR report: ________________________________

Justification:

Hanson Company has restated previously issued financial statements to reflect the correction of a misstatement.

Type of ICFR report: ________________________________

Justification:

The auditors of Cenion identified significant financial statement fraud by the entitys chief financial officer.

Type of ICFR report: ________________________________

Justification:

Conway Hauling Company has an ineffective control environment.

Type of ICFR report: ________________________________

Justification:

Robert and Finn, CPAs, communicated significant deficiencies to Water Disposals management and the audit committee for the last two years. At the end of the current year, these significant deficiencies remain uncorrected.

Type of ICFR report: ________________________________

Justification: