Management needs to comprehensively identify risks and should consider all significant interactions between the entity and other parties as well as internal factors at both the entitywide and activity level.
Management doesn't have to identify the risks to any comprehensive degree.
mnli hypothesis: Management doesn't have to identify the risks to any comprehensive degree. premise: Management needs to comprehensively identify risks and should consider all significant interactions between the entity and other parties as well as internal factors at both the entitywide and activity level.