he following are internal control deficiencies and material weaknesses

- There were several instances of transactions that were not properly recorded in subsidiary ledgers; transactions were not material, either individually or in aggregate.

Required

A. Produce a letter to management that clearly communicates internal control deficiencies or material weaknesses, and provide recommendations to remediate concerns.

B. Produce an audit opinion of internal controls, and explain the impact it has on the audit of financial statements.

C. Produce an audit opinion of financial statements, and explain why the opinion is appropriate based on findings in the audit.