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After all, its letter did make clear that management was responsible for the internal controls needed to assure the statements are "free from material misstatement, whether due to fraud or error".
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Eight years of those reviews have revealed "several hundred cases" where "the firm failed to fulfill its fundamental responsibility in the audit — to obtain reasonable assurance about whether the financial statements are free of material misstatement," according to the board's release.
These standards require that the audit be planned and carried out to obtain reasonable assurance that the financial statements are free of material misstatement.
The auditors, Friehling & Horowitz, said in a fiscal 2007 audit that Mr. Madoff's financial statements gave "reasonable assurance" they were "free of material misstatement".
Make sure that all nesting material used is free from dyes, chemicals, and perfumes.
They were free from steatosis.
Be free from anarchy.
Be free from bias.
One benefit to art made from found materials, he points out: "The supplies are free".
"People will be so freed from material contingency that they can do what they want to.
Importers might also be liable for duties on all solar panels brought into the United States in the five years before the ruling if customs officials decide that the companies were guilty of "material misstatement or omission" for failing to notice sooner that solar panels had evolved to the point that they no longer met duty-free rules.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com