Explorer
Search and filter 7,142 Part I.A deficiencies.
3 resultsPage 1 of 1
| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| BDO USA, P.C. United States · BDO International Limited | Debt Controls not identified or tested | The firm did not identify and test any controls that addressed the issuer's compliance with certain non-financial contractual debt covenants. (AS 2201.39) Both financial statement and ICFR audits · full report | AS 2201.39 | |
| Ernst & Young LLP United States · Ernst & Young Global Limited | Debt Controls not identified or tested | The issuer used an IT system to process and record transactions related to inventory and debt. The firm selected for testing a control that consisted of the issuer's reviews of instances where administrative access was granted that allowed the issuer's IT personnel to make changes to this system. The number of instances selected for testing did not provide sufficient appropriate audit evidence given the frequency with which the control operated. (AS 2201.46) Both financial statement and ICFR audits · full report | AS 2201.46 | |
| Stowe & Degon LLC United States | Debt Controls not identified or tested | The firm did not perform procedures to test the design and operating effectiveness of a control over the issuer-specific accounting considerations related to the adoption of new accounting pronouncements. (AS 2201.42 and .44) Both financial statement and ICFR audits · full report | AS 2201.42; AS 2201.44 |
← PreviousPage 1 of 1Next →