Current Attempt in Progress

Significant deficiencies noted in an audit should be

Searched for during the audit because they increase the risk that the entity's financial statements will contain material

misstatements.

Separated from material weaknesses and communicated to management and those charged with governance.

Evaluated as material weaknesses in the following year if they remain uncorrected.

Considered for additional control testing at year end if discovered and communicated to management at an interim date.

Attempts: $0$ of $1$ used