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The external auditor has identified a deficiency i...

The external auditor has identified a deficiency in the internal controls of S Co. Which of the following factors would indicate that the deficiency is a significant deficiency in accordance with ISA 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management？ (1) The likelihood of the deficiency leading to material misstatement is low (2) There is a risk of fraud (3) The number of transactions affected by the deficiency is low (4) The deficiency interacts with other deficiencies identified

A、(1) and (2)

B、(1) and (3)

C、(2) and (4)

D、(3) and (4)

提问人：网友mengke 发布时间：2022-01-07

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