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Firm	Area	Deficiency	Standard	Flags
Brown Armstrong Accountancy Corporation United States	Deferred Revenue Other testing deficiency	The firm's substantive procedures to test two revenue categories and deferred revenue related to one of these categories included analytical procedures in which the firm compared the revenue and deferred revenue balances to the amounts in the prior year. The firm did not perform procedures to obtain evidence that the prior-year balances would be predictive of current-year balances. (AS 2305.13 and .14) Financial statement audit only · full report	AS 2305.13; AS 2305.14

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