subsequently discovered fact? LOS R15-10 List and briefly explain the components of the unqualified report on the effectiveness of ICFR. LO6 R15-11 What factors do auditors consider when determining if an identified control deficiency is a significant deficiency or a material weakness? LO6 R15-12 Explain how the standard unqualified report on the effectiveness of ICFR would be modified for an adverse opinion. LO6 R15-13 Compare and contrast a compilation engagement and review engagement. LO7 ANALYSIS PROBLEMS