A Significant Deficiency Is

A significant deficiency is:

A) a control deficiency or a combination of control deficiencies that adversely affects the company's ability to initiate,authorize,record,process,or report internal financial data reliably in accordance with an applicable financial reporting framework
B) a control deficiency or a combination of control deficiencies that adversely affects the company's ability to initiate,authorize,record,process,or report external financial data reliably in accordance with an applicable financial reporting framework
C) a control deficiency or combination of control deficiencies that result in more than a remote likelihood that a material misstatement in the financial statements would not be prevented or detected
D) a control deficiency or combination of control deficiencies that results in a remote likelihood that a material misstatement in the financial statements would not be prevented or detected