Patel, CPA, has completed the audit of the financial statements of Bellamy Corporation as of and for the year ended December 31, 2021. Patel also audited and reported on the Bellamy financial statements for the prior year. Patel drafted the following report for 2021. We have audited the balance sheet and statements of income and retained earnings of Bellamy Corporation as of December 31, 2021. We conducted our audit in accordance with generally accepted accounting standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of misstatement. Required: Explain the deficiencies in Patel's report as drafted. There are at least 15 deficiencies