Why this is mistaken
A workbook can prove signed arithmetic and statement tie-outs. It cannot decide preferability, impracticability, materiality, information availability, auditor response, filing amendment, legal consequences, or control severity. Release requires named evidence and owners across the whole reporting package.
Where to watch
When this mistake may appear
- All spreadsheet check cells are green.
Check your work
Your work may contain this mistake if:
- Releases despite open classification, evidence, disclosure, audit, filing, or control items.