Question 3 1 Point Which of the following deficiency exists if a well-designed control does not operate as designed or if the person performing the control is insufficiently qualified or authorized? A Control B) Significant Design Operating Question 4 1 Point Which of the following circumstances would most likely cause an auditor to suspect that material misstatements exist in the financial statements? The assumptions used in developing the prior year's accounting estimates have changed. Differences between reconciliations of control accounts and subsidiary records are not investigated. More confirmation requests were sent this year relative to last year. D Management consults with another CPA firm about complex accounting matters