The 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

Firstly, produce a letter to management that communicates internal control deficiencies and material weaknesses, and give suggestions to rectify concerns

Secondly, produce an audit opinion of internal controls, which explains the impact on the audit of financial statements.

Thirdly, produce an audit opinion of the financial statements, which explains why the opinion is appropriate based on the findings