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QUESTION 7 If the auditor determines that an internal control deficiency is either a significant deficiency or a control deficiency, the auditor will issue a/an internal controls over financial reporting (ICFR) Aunqualified opinion on 3. modified opinion o C. adverse opinion Dunmodified opinion QUESTION 12 w Compensating controls are described as A controls that are determined to be redundant after analysis B. controls that have been determined by the auditor to be effective oc.controls that compensate for another control's potential ineffectiveness D. controls that deal with monetary compensation for employees and contractors