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during the course of a financial statement audit being performed after year end, and auditor detected a control deficiency that could result in a material
during the course of a financial statement audit being performed after year end, and auditor detected a control deficiency that could result in a material financial misstatement. the client believes the cost of implementing the auditors recommended control to remedy the defiency would exceed the benefit. instead, the client implemented controls after year end to partially mitigate the defiency. as a result:
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