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An audit report prepared by Smithson and Gerard, CPAs is shown below.

An audit report prepared by Smithson and Gerard, CPAs is shown below. The audit for the year ended December 31, 2005 was completed on March 17, 2006, and the report was issued to Jacob Corporation, a private company, on April 3, 2006. List 6 of the 13 deficiencies in this report. Do not rewrite the report.

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