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Search and filter 7,142 Part I.A deficiencies.
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| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| BDO USA, P.C. United States · BDO International Limited | Debt Accuracy/completeness of client data not tested | The firm used certain issuer-prepared schedules in its substantive testing of certain debt disclosures. The firm did not perform any procedures to test or test controls over the accuracy of these schedules. (AS 1105.10) Both financial statement and ICFR audits · full report | AS 1105.10 | |
| BDO USA, P.C. United States · BDO International Limited | Debt Accuracy/completeness of client data not tested | The firm used certain issuer-prepared schedules in its substantive testing of certain debt disclosures. The firm did not identify and evaluate certain differences between the issuer's debt disclosures and these schedules. (AS 2301.08) Both financial statement and ICFR audits · full report | AS 2301.8 | |
| KPMG LLP United States · KPMG International Cooperative | Debt Accuracy/completeness of client data not tested | Certain of the issuer's debt was collateralized by the issuer's loans and investment securities that were held in custody by the lending party. As of the current year end the issuer disclosed information related to assets pledged as collateral for this debt and amended its prior-year comparative disclosure. The following deficiencies were identified: · The firm used certain information provided by the issuer to test the loans pledged as collateral but did not perform any procedures to test or test any controls over the accuracy and completeness of this information. (AS 1105.10) Both financial statement and ICFR audits · full report | AS 1105.10 |
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