PCAOB Deficiency Tracker

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FirmAreaDeficiencyStandardFlags
BDO USA, LLP
United States · BDO International Limited
Derivatives
Sample too small or unsupported
The sample sizes the firm used in certain of its substantive procedures to test this revenue were too small to provide sufficient appropriate audit evidence because these procedures were designed based upon 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)
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
Deloitte & Touche LLP
United States · Deloitte Touche Tohmatsu Limited
Derivatives
Sample too small or unsupported
The sample sizes the firm used in certain of its substantive procedures to test these investments and derivatives 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
KPMG LLP
United States · KPMG International Cooperative
Derivatives
Sample too small or unsupported
The sample sizes the firm used in certain of its substantive procedures to test the presentation and disclosure of derivative trades 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 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
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