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Search the Internet (for example, a company's Web site or the Securities and Exchange Commission Web site) to find an audit report for a company's audit of internal control over financial reporting, in particular one that expresses an adverse opinion with respect to the effectiveness of internal control.

Compose and post a brief report (250 to 300 words long) presenting your determination regarding the reasons for the adverse opinion.
In several additional paragraphs (up to 200 words), discuss whether or not you agree with the auditor's adverse opinion.

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