For each of the scenarios below, indicate the kind of opinion you would issue for the audit of internal control over fnancial reporting (ICFR) Adverse You are carrying out the ICFR audit for Durango Inc. You discover four control deficiencies in the controls and you classify one as being a 'less than significant deficiency, two as 'significant' deficiencies, and the final one as a 'material weakness! Adverse When auditing a public company, Natalie, an auditor for Solis & Associates, identifies three deficiencies in ICFR. Two of the deficiencies are unlikely to result in financial misstatements that are material. One of the deficiencies is reasonably likely to result in misstatements that are not material but significant. [Choose] Adverse Ineffective Disclaimer Qualified Unqualified Unqualified You are auditing J Suarez and Associates and you have been prevented by the management of your client, Baines Company (a public company) from auditing controls over inventory. Management explains that controls over inventory were recently implemented by a highly regarded public accounting firm that was hired as a consultant and insists that it is a waste of time for you to evaluate these controls. Inventory is a material account therefore it is very important to evaluate controls over it. Procedures performed as part of the financial statement audit indicate the account is fairly stated. You find no material weaknesses in any other area of the entity's internal control relating to financial reporting. What report should you issue on the effectiveness of Baines' internal control