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Unformatted text preview: Same and in addition, issue a public adverse opinion on the client ICOFR © W.R. Knechel Identifying Control Deficiencies Material Inconsequential Reasonable Possibility Likelihood of Potential Risk Magnitude of Potential Risk Significant Deficiency Material Weakness Design v. operating effectiveness (ex: fire alarm) Why design?...
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This note was uploaded on 10/05/2011 for the course ACG 5637 taught by Professor Monikacaushoulli during the Fall '08 term at University of Florida.
- Fall '08