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No company's controls are perfect, and it would be good if auditors were able to comment on shortcomings without infuriating companies - or panicking investors over relatively minor issues.
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The paper tries to sort out the differences between these approaches and tries to comment on one or the other shortcoming.
From the back seat, Fleck barked directions and commented on the shortcomings of the drivers.
"These extracts included comments such as: 'general uncaring attitude'variediexperiencesces of nursing care'hishis care on urology was outstanding'otherher nurses kind' and 'former student nurse commenting on the shortcomings of the UHW building'.
During the 1950s period of McCarthyism, Cressey's interest in China and his "outspoken comments on the shortcomings of American foreign policy" led to his inclusion on various "lists of scholars suspected of sympathy with the Communists," but the accusations were baseless and Syracuse University continued to fully support him.
Numerous threads name and comment on the management shortcomings and quirks of individual sales executives.
Mr. Fischer refused to comment on any perceived shortcomings in American foreign policy, except to say that "a strong and unified European position in the Middle East and the Balkans has produced closer cooperation between the United States and Europe, not a drifting apart".
Khan and his wife, a Dutch-South African, could be warm and generous to friends and colleagues, according to Griffin, but Khan could also be prideful and quick to comment on other people's shortcomings.
The dismal handling of the financial crisis over the past fortnight is not only a comment on Mr Bush's personal shortcomings as a leader.
Comments on the opposite pole represented remarks on shortcomings, for example 'It's a pity that your content is shallow, it is the bare minimum, something already commented on by your coach as a point for improvement' (comment 29).
Indeed, several nurses commented on the perceived shortcomings of a recent national drive for a patient-led research recruitment campaign.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com