In the given table, match the concepts related to the auditor's report. A. It is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes. Scope limitation B. It is a deficiency, or a combination of deficiencies, in internal control over financial reporting. C. D. Disclaimer of opinion It occurs when auditors cannot perform planned procedures to gather sufficient appropriate evidence regarding the design and effectiveness of a client's internal controls. It states that the auditor does not express an opinion on the effectiveness of ICFR. Material weakness A company's internal control over financial reporting (ICFR)