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Management written assessment

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You agreed to perform an audit for Rodriguez & Co., after the entity's year-end. Due to time constraints, your audit firm could not complete a full audit of ICFR. However, the evidence you did collect suggests that the entity has exceptionally strong ICFR. You seriously doubt that a material weakness would have been found if time had permitted a more thorough audit. Management's written assessment concludes that the entity's ICFR was effective as of the report date.

Reference no: EM131091691

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