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For each of the following independent situations, indicate the type of report on ICFR you would issue. Justify your report choice. a. Hansen, Inc., has

For each of the following independent situations, indicate the type of report on ICFR you would issue. Justify your report choice.

a. Hansen, Inc., has restated previously issued ?nancial statements to re?ect the correction of a misstatement.

b. Shu & Han Engineering does not have effective oversight of the entity

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