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Which report would be appropriate for a public accounting firm to provide on the ICFR for issuers? Multiple Choice Adverse - significant deficiencies in ICFR

Which report would be appropriate for a public accounting firm to provide on the ICFR for issuers?
Multiple Choice
Adverse-significant deficiencies in ICFR exist
Disclaimer of opinion-multiple internal control deficiencies in ICFR exist
Unqualified- only one material weaknesses in ICFR found
Disclaimer of opinion-unable to perform all necessary procedures
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