1 . management cannot
locate the evidence : if management cannotproduce evidence that the control activity or monitor , i. e , any substantiating documentation , consider whether the control exists .查找證據:如果管理層不能提供控制活動和監控的證據如證明性的文檔,那么審計人員要考慮控制是否存在。
2 . the executives could not
due to insider trading restrictions , the executives could notsell their holdings until a " trading window " was opened on Friday .由于內幕交易的限制,管理層不能出售其持有的,直到“交易窗口”開幕式上周五。