When auditing a public company, Natalie, an auditor for Solis & Associates, identifies three deficiencies in ICFR. Two of the deficiencies are unlikely to result in financial misstatements that are material. One of the deficiencies is reasonably likely to result in misstatements that are not material but significant. What type of ICFR audit report should Natalie issue?

a. Unqualified

b. Qualified

c. Adverse

d. Limitation of Scope