You are an experienced audit senior. The new staff accountant on your audit team does not understand what control deficiency is. a. Give him a definition of control deficiency. (2 points) b. Describe the two types of control deficiencies. (4 points) what factors determine how control deficiencies are reported? (2 points) d. Based on the factors you listed in letter car when would the auditor's report only to the audit committee and management (but not to the publie). (2 points)