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A CPA has conducted an audit of the financial statements of an entity that received federal financial assistance and had one program that qualified as

A CPA has conducted an audit of the financial statements of an entity that received federal financial assistance and had one program that qualified as a major program. The CPA's responsibility related to reporting on internal control for this entity is to: Issue a report on internal control relating to the financial statements Issue an opinion on internal control relating to the financial statements. Issue a report on internal control relating to the financial statements and a report on internal control related to the federal program (s ). Issue a report on internal control relating to the financial statements and an opinion on internal control related to the major program .

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