Question: When the potential misstatement magnitude related to a control failure is material and the likelihood of misstatement is reasonably possible or probable, how should the

When the potential misstatement magnitude related to a control failure is material and the likelihood of misstatement is reasonably possible or probable, how should the finding be characterized and reported?
Material weakness, Unqualified opinion on ICFR
Significant deficiency, Unqualified opinion on ICFR
Significant deficiency, Adverse opinion on ICFR
Material weakness, Adverse opinion on ICFR
When the potential misstatement magnitude related

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