Rewrite this statement. Without qualification to the opinion given above, attention is drawn to the following matter. The auditors thought it appropriate to mention that improvement in several accounting subsystems is desirable so as to minimize the chance of error and fraud. The directors agreed with the suggested control improvements and are currently modifying procedures so as to enhance the controls. Control weaknesses were assessed at the preliminary evaluation stage, as well as during compliance testing. Substantive testing was increased so as to reduce the detection risk. Consequently, the statements have not been qualified