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. B. It is a deficiency, or a combination of deficiencies, in internal control over financial reporting. C. It occurs when auditors cannot perform planned procedures to gather sufficient appropriate evidence regarding the design and effectiveness of a client's internal controls. A company's internal control over financial reporting (ICFR) Disclaimer of opinion Scope limitation Material weakness It states that the auditor does not express an opinion on the effectiveness of ICFR