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During the interim testing of ICFR, the auditor discovers a material deficiency. After further assessment it is determined that the likelihood that a misstatement will

During the interim testing of ICFR, the auditor discovers a material deficiency. After further assessment it is determined that the likelihood that a misstatement will occur from the deficiency is remote. This deficiency qualifies as a:

Control deficiency

Significant deficiency

None of the above

Material weakness

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