【多选题】The external auditor has identified a deficiency in the internal controls of S Co. Which of the following factors would indicate that the deficiency is a significant deficiency in accordance with ISA ...
A.
The likelihood of the deficiency leading to material misstatement is low
B.
There is a risk of fraud
C.
The number of transactions affected by the deficiency is low
D.
The deficiency interacts with other deficiencies identified