Internal control over financial reporting of various issuers, the auditors encountered the independent situations below. For each situation a through e select from the following list the appropriate audit responses. Each reply may be used once, more than once, or not at all. a. Assess control risk as low for the purpose of the financial statement audit b. Consult legal counsel to explore reducing auditor liability. c. Determine if the control deficiency is a material weakness by obtaining further evidence. d. Disclose in the notes to the financial statements that there are material weaknesses. e. Express an adverse opinion on internal control. f. Express an unqualified opinion on internal control. g. Express an unqualified opinion on internal control and add a paragraph on whether a previously reported material weakness in internal control continues to exist. h. Insist that management's assessment of internal control includes a description of the significant deficiency. i. Issue a disclaimer of opinion. j. Issue a report on internal control stating that no deficiencies were noted. k Issue a separate report on the client's internal control. 1. Modify the opinion in the report on internal control for significant deficiencies. m. Report matter only to the board of directors