Type 2 SOC 1 Report: User Auditor's Summary of Control Deficiencies

The user auditor should include all significant deficiencies in the summary of internal control deficiencies within a Type 2 SOC 1 report. This is because significant deficiencies are material weaknesses that could result in a material misstatement of the user entity's financial statements. Therefore, it's crucial for the auditor to highlight these issues to ensure transparency and accountability.