11缺得陷评估.pptVIP

* * 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 e