PCAOB Deficiency Tracker

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FirmAreaDeficiencyStandardFlags
Rosenfield & Co PLLC
United States
Accounts Receivable
Confirmations / alternative procedures
The firm sent positive confirmation requests to the issuer's customers for a sample of accounts receivable. For confirmations returned with exceptions and for those for which differences were identified through alternative procedures the firm did not sufficiently evaluate the nature of those exceptions as it limited its procedures to inquiry. (AS 2310.33)
Financial statement audit only · full report
AS 2310.33
Zhen Hui Certified Public Accountants
Hong Kong
Accounts Receivable
Confirmations / alternative procedures
The firm sent positive confirmation requests to test accounts receivable. The firm did not perform any alternative procedures for the positive confirmation requests for which it did not receive a response. (AS 2310.31)
Financial statement audit only · full report
AS 2310.31
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