-缺陷评估.ppt

* * Key points for presenter to further elaborate: When evaluating the severity of a control deficiency, or combination of control deficiencies, consider whether a well-informed, competent and objective individual (i.e., prudent official) would conclude that the control deficiency, or combination of control deficiencies, represents a material weakness because the risk of material misstatement is at an unacceptably high level. If so, the control deficiency, or combination of control deficiencies, should be treated as an indicator of a material weakness. * Key points for presenter to further elaborate: We need to stress the importance for management to use the framework and prepare the initial analysis but that we will also work with them. Also suggest to approach all exceptions with a big picture at first rather than directly jumping into the details. * Key points for presenter to further elaborate: We need to stress the importance for management to use the framework and prepare the initial analysis but that we will also work with them. Also suggest to approach all exceptions with a big picture at first rather than directly jumping into the details. * Key points for presenter to further elaborate: We need to stress the importance for management to use the framework and prepare the initial analysis but that we will also work with them. Also suggest to approach all exceptions with a big picture at first rather than directly jumping into the details. * Key points for presenter to further elaborate: We need to stress the importance for management to use the framework and prepare the initial analysis but that we will also work with them. Also suggest to approach all exceptions with a big picture at first rather than directly jumping into the details. * Key points for presenter to further elaborate: We need to stress the importance for management to use the framework and prepare the initial analysis but that we will also work with them. Also suggest to approach