PCAOB Deficiency Tracker

Explorer

Search and filter 7,142 Part I.A deficiencies.

Clear
5 resultsPage 1 of 1
FirmAreaDeficiencyStandardFlags
BDO USA, LLP
United States · BDO International Limited
Deposit Liabilities
Sample too small or unsupported
The sample sizes the firm used in certain of its substantive procedures to test deposit liabilities were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to deficiencies in the firm's control testing discussed above. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A)
Both financial statement and ICFR audits · full report
AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A
Crowe LLP
United States
Deposit Liabilities
Sample too small or unsupported
The sample size the firm used in certain of its substantive procedures to test deposit liabilities was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm's control testing discussed above. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A)
Both financial statement and ICFR audits · full report
AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A
KPMG LLP
United States · KPMG International Cooperative
Deposit Liabilities
Sample too small or unsupported
The sample size the firm used in certain of its substantive procedures to test these deposit liabilities was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm's control testing discussed above. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A)
Both financial statement and ICFR audits · full report
AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A
LaPorte, A Professional Accounting Corporation
United States
Deposit Liabilities
Sample too small or unsupported
The sample size the firm used in its substantive procedures to test deposit liabilities was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm's control testing discussed above. (AS 2301.16 .18 and 37; AS 2315.19 .23 and .23A)
Financial statement audit only · full report
AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A
LaPorte, A Professional Accounting Corporation
United States
Deposit Liabilities
Sample too small or unsupported
The sample sizes the firm used in its substantive procedures to test deposit liabilities were too small to provide sufficient appropriate audit evidence because the procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm's control testing discussed above. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A)
Financial statement audit only · full report
AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A
← PreviousPage 1 of 1Next →