ＳＯＸ法のコンプライアンスに関わっていると、Ｍａｔｅｒｉａｌ　Ｗｅａｋｎｅｓｓが見つかったという記事を見ると読んでしまう。

Material Weakness


http://today.reuters.com/investing/financeArticle.aspx?type=marketsNews&storyID=2005-11-21T214144Z_01_WNA4281_RTRIDST_0_FOOD-POORE-URGENT.XML:Ｐｏｏｒｅ　Ｂｒｏｔｈｅｒｓ　ｓａｙｓ　ａｃｃｏｕｎｔｉｎｇ　ｅｒｒｏｒｓ　ｔｏ　ｒｅｄｕｃｅ　Ｑ２　ｅａｒｎｉｎｇｓ：

Nov 21 (Reuters) - Snack food company Poore Brothers Inc. (SNAK.O: Quote, Profile, Research) on Monday said accounting errors are expected to reduce its second-quarter earnings and cut its third-quarter loss by about $100,000, or 1 cent a share.

In a news release, the company said a review with the assistance of an independent consultant also identified a material weakness in its internal controls over trade spending as of June 25, that continued into the third quarter ended Oct. 1.

On Nov. 15, Poore Brothers said it had requested for an extension to file its third-quarter report. (Reporting by Hari Govind in Bangalore)

ここで言う”trade spending ”とは具体的に何なんだろう。気になるな。