Ngoài ra, thông tin tài chính chưa kiểm toán báo cáo bởi SEC cũng có thể chứa các sai sót trọng yếu do những yếu kém. Chúng tôi coi các điểm yếu của vật liệu được xác định ở trên trong việc xác định tính chất, thời gian, và mức độ của các thủ tục kiểm toán của chúng tôi về SEC năm tài chính 2010 của báo cáo tài chính. | information systems and over financial reporting and accounting processes may adversely affect information used by SEC s management that is based in whole or in part on information that is inaccurate because of these weaknesses. In addition unaudited financial information reported by SEC may also contain misstatements resulting from these weaknesses. We considered the material weaknesses identified above in determining the nature timing and extent of our audit procedures on SEC s fiscal year 2010 financial statements. We caution that misstatements may occur and not be detected by our tests and that such testing may not be sufficient for other purposes. These material weaknesses are discussed in more detail in appendix I to this report. We will be reporting additional details concerning these material weaknesses separately to SEC management along with recommendations for corrective actions. We also identified other deficiencies in SEC s system of internal control that we do not consider to be material weaknesses or significant deficiencies but which merit SEC management s attention and correction. We have communicated these matters to SEC management informally and as appropriate will be reporting them in writing to SEC separately. Compliance with Laws and Regulations Consistency of Other Information Our tests of SEC s compliance with selected provisions of laws and regulations for fiscal year 2010 disclosed no instances of noncompliance that would be reportable under . generally accepted government auditing standards. The objective of our audit was not to provide an opinion on overall compliance with laws and regulations. Accordingly we do not express such an opinion. SEC s Management s Discussion and Analysis required supplementary information and other accompanying information contain a wide range of information some of which is not directly related to the financial statements. We did not audit and we do not express an opinion on this information. However we .
