When performing an integrated audit for a public company subject to PCAOB standards, the audit team identified the following situation: Control: All expenditures are reviewed by AP personnel to verify proper approval prior to payment. Deficiency: Within our test of 25 samples, we identified 4 instances in which the AP department did not verify the approver of the expenditure prior to payment. Management remediated this deficiency prior to year-end, but the remediation occurred too late in the period for the audit team to perform the minimum extent of testing. What should the team do about this deficiency? Test the control after remediation if the audit team determined they can obtain sufficient evidence regarding the operation of the control with less than 25 samples Modify the substantive procedures for accounts payable; however, no further action is necessary for purposes of reporting on internal controls over financial reporting Extend the original sample size and perform testing on at least 15 additional items (or 40 in total) Exclude the deficiency from the SOCD because management agreed to remediate this deficiency and successfully completed the remediation prior to year-end