ABC Utility company is your audit client. While interviewing an employee, Evelyn, who is supposed to be responsible for reconciling the bank statements, she states that she has never been taught how to do it. You ask how long have you worked here and she states two years. How do you judge the deficiency? What type of deficiency do you have and why-(your answers may vary so please back up your answer!) Depending on what you choose, what are your auditor responsibilities?