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All of the following are components of the standard unqualified report on the effectiveness of ICFR except: 1

Accounting

All of the following are components of the standard unqualified report on the effectiveness of ICFR except:

1.       a title that includes the term “independent.

2.       a statement about the inherent limitations of ICFR.

3.       the definition of internal control over financial reporting.

4.       the definition of a material weakness.

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