A "false positive": O is indicative of a higher risk of material misstatement. O has been incorrectly identifieds a notable item and requires no further response to identify new or higher risks. is a notable item that requires further investigation. O is another term for a notable item. 2010

A false positive: is indicative of a higher risk of material misstatement. has been incorrectly identifieflys a notable item and requires no further response to identify new or higher r isks. is a notable item that requires further investigation. is another term for a notable item