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For a nonissuer, a control deficiency would be considered a significant deficiency when the likelihood and magnitude of potential financial statement misstatements are:
Surface Anatomy
The study and description of the visible features of the body without cutting into it.
Bony Features
Characteristics or notable aspects of bones, including their structure, function, and the landmarks they present.
Scapula
The flat, triangular bone located on the upper back, commonly known as the shoulder blade, which connects the humerus with the clavicle.
Clavicle
A lengthy bone acting as a support link between the scapula and the sternum, commonly referred to as the collarbone.
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