An auditor identified a significant deficiency in internal control in December. The client was informed and the client corrected the significant deficiency shortly before year-end (December 31); the auditor agrees that the correction eliminated the significant deficiency as of December 31. The appropriate audit report on internal control under a PCAOB Standard No. 5 audit of internal control is:
A. Unqualified.
B. Adverse.
C. Qualified.
D. Unqualified with explanatory language relating to the significant deficiency.
Answer: A
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