which of the following statement is true with respect to considerations when evaluating GITC deficiencies in the aggregate? a. consider whether the GITC deficiency presents a greater possibility of misstatement b. aggregate all GITC deficiencies with all deficiencies in direct controls c. determine whether the root cause of the deficiencies in GITCs is indicative of other deficiencies d. aggregate GITC deficiencies with deficiencies in direct controls that affect the same significant accounts or disclosures and relevant assertions