On Mon, 6 Aug 2012 18:09:05 -0400, Shmuel Metz (Seymour J.) wrote:
>
>   at 01:41 PM, Paul Gilmartin said:
>
>>Sounds like a standard to me.
>
>Not even close. A finding is a statement that they found something
>they didn't like. A standard is a published policy, not something the
>auditor makes up.
>
>>My conjecture is that in the Federal instance the auditor was
>>also guided by a standard, not inventing one; at worst taking it
>>out of context.
>
>Were that the case then the findings would have identified the
>relevant standards.
>
Granted that in prior plies the writers may have, in informal and indirect
quotations, neglected to say the auditors identified the relevant standards,
that is quite different from saying the auditors omitted identification of the
standards.  You have no evidence for what you're implying.

-- gil

“I didn't say that I didn't say it. I said that I didn't say that I said it.
I want to make that very clear.” 

-- George Romney

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