Bill Jensen, a staff member of Zhan & Co., CPAs, has given you the following list of what
he refers to as “internal control deficiencies” for the Zabling Co. audit and has asked you to
review each point and make certain that you agree that each is an internal control deficiency.
For each of the following items, reply A (Agree) or D (Disagree) indicating whether the item
represents an internal control deficiency.
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