In reporting on deficiencies in internal control, auditors should identify those that are individually or in the aggregate considered to be material weaknesses.
Auditors should report anything that might be a material weakness.
Auditors do not need to report on material weaknesses.
A person wearing pants crosses a street.
A man is outside with his dog.
Police are walking and eating donuts.
The pinto was killed by three other horses.
A black bird is watching a group of people perform
It isn't difficult.