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When an auditor identifies internal control deficiencies, what levels of internal control deficiencies must be reported to those charged with governance of the entity? 1

When an auditor identifies internal control deficiencies, what levels of internal control deficiencies must be reported to those charged with governance of the entity?

1 Deficiencies and significant deficiencies in internal control.

2 Significant deficiencies only.

3 Significant deficiencies and material weaknesses in internal control.

4 Material weaknesses only.

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