PCAOB inspection deficiencies

Where audits
go wrong

Every deficiency the PCAOB has flagged, distilled into the recurring ways audits actually fail — so you can see the patterns, learn from real inspection findings, and steer clear of them on your own engagements.

7,142

Deficiencies analyzed

233

Led to a wrong opinion

1,071

Inspection reports

2020–26

Report years covered