Deloitte's Roadmap: Non-GAAP Financial Measures and Metrics

Chapter 5 — Disclosure Controls and Procedures Related to Non-GAAP Measures and Other Considerations

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Chapter 5 — Disclosure Controls and Procedures Related to Non-GAAP Measures and Other Considerations 5.1 Disclosure Controls and Procedures Versus Internal Control 5.2 Auditor Responsibility for Non-GAAP Measures 5.3 Use of Non-GAAP Measures to Assess Materiality of Errors