For a nonissuer, a control deficiency would be considered a significant deficiency when the likelihood and magnitude of potential financial statement misstatements are: 
Definitions:
Social Involvement
The degree to which an individual participates in a broad range of social activities and engages with their community.
Happiness
A state of well-being and contentment characterized by positive emotions and fulfillment.
Children
Young human beings who are not yet adults, characterized by rapid physical growth, cognitive development, and emotional maturation.
Young Adults
Young adults are individuals who are in a transitional stage of physical and psychological development that generally occurs during the period from the late teens through the twenties.
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