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If you had to make an educated guess, which of the 3 ICFR opinion types, such as unqualified, disclaimer of opinion and adverse opinion got

If you had to make an educated guess, which of the 3 ICFR opinion types, such as unqualified, disclaimer of opinion and adverse opinion got used more on 2020 audits than any other year AND why?

Unqualified: no material weaknesses found

Disclaimer: the audit team cannot perform all of the procedures considered necessary

Adverse opinion: One or more material weaknesses found

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