PCAOB Deficiency Tracker

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FirmAreaDeficiencyStandardFlags
BDO USA, LLP
United States · BDO International Limited
Debt
IT general controls not tested
The firm tested various IT-dependent manual controls that used data generated or maintained by these systems. As a result of the deficiencies in the firm's compensating control testing discussed above the firm's testing of these IT-dependent manual controls was not sufficient. (AS 2201.46)
Both financial statement and ICFR audits · full report
AS 2201.46
Ernst & Young LLP
United States · Ernst & Young Global Limited
Debt
IT general controls not tested
In its testing of controls over this inventory and debt the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. As a result of the deficiencies in the firm's testing of ITGCs discussed above the firm's testing of these automated and IT-dependent manual controls was not sufficient. (AS 2201.46)
Both financial statement and ICFR audits · full report
AS 2201.46
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