PCAOB Deficiency Tracker

Explorer

Search and filter 7,142 Part I.A deficiencies.

Clear

Tip: audit area, failure mode, country, network, and year each let you pick several options at once — results include any you select.

FiltersAccounts ReceivableRisk assessmentClear all
2 resultsPage 1 of 1
FirmAreaDeficiencyStandardFlags
BDO USA, P.C.
United States · BDO International Limited
Accounts Receivable
Risk assessment
For two other business units the firm did not identify and test any controls that addressed the risk of material misstatement related to the acceptance of invalid or unauthorized customer orders. (AS 2201.39)
Both financial statement and ICFR audits · full report
AS 2201.39
Marcum LLP
United States
Accounts Receivable
Risk assessment
The firm identified a control deficiency for a control related to the approval of new customers. The firm did not sufficiently evaluate the severity of the control deficiency because it did not identify that the compensating controls it selected for testing did not address the risk of material misstatement related to customers who were not approved. (AS 2201.68)
ICFR audit only · full report
AS 2201.68
← PreviousPage 1 of 1Next →