[Case 3] Significant deficiencies in internal control previously communicated to management are not corrected. [Case 5] Negative confirmation requests yield fewer responses than in the prior year's audit.

12. [Case 3] vs. [Case 5]

Of these cases, an auditor may evaluate that [Case 3] situation is more suspicious about material misstatements of the client's financial statements than [Case 5] situation. A. True B. False