Why this is mistaken
Start with a neutral issue and verified evidence. Explain why the authority applies, label the conclusion state, and carry the issue ID through the entry, statements, disclosures, and controls. A citation cannot supply a missing fact.
Where to watch
When this mistake may appear
- ASC says this treatment applies, so record the entry.
Check your work
Your work may contain this mistake if:
- Cites guidance without identifying controlling evidence, explaining its application, or tracing the result to statements and disclosures.