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Firm	Area	Deficiency	Standard	Flags
Mazars USA LLP United States	Certain Assets IT general controls not tested	The firm selected for testing a control over a certain asset that consisted of the automated calculation of the recorded value for two portions of this asset and relied on its testing of the control from prior years' audits. The firm did not support its reliance on testing performed in the prior years' audits because (1) of the deficiencies in access and change management controls described above and (2) it did not verify that the control had not changed since it was last tested. (AS 2201.42 .44 and .B29) Both financial statement and ICFR audits · full report	AS 2201.42; AS 2201.44; AS 2201.B29

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