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Search and filter 7,142 Part I.A deficiencies.
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| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| Stowe & Degon LLC United States | Inventory Estimate assumptions not evaluated | The firm did not perform procedures to test beyond inquiry of management the inventory reserve for excess and obsolete inventory. (AS 2501.07) Financial statement audit only · full report | AS 2501.7 | |
| Weinberg & Company, P.A. United States | Inventory Estimate assumptions not evaluated | To substantively test the valuation of inventory the firm developed an independent expectation with respect to certain inventory. The following deficiencies were identified: - The firm did not perform any procedures to demonstrate it had a reasonable basis for certain assumptions it developed. (AS 2501.22) Financial statement audit only · full report | AS 2501.22 | |
| Weinberg & Company, P.A. United States | Inventory Estimate assumptions not evaluated | To substantively test the valuation of inventory the firm developed an independent expectation with respect to certain inventory. The following deficiencies were identified: - The firm did not perform procedures beyond inquiry to evaluate the reasonableness of certain assumptions it used that the issuer developed. (AS 2501.24) Financial statement audit only · full report | AS 2501.24 | |
| Zia Masood Kiani & Co (Chartered Accountants) Pakistan | Inventory Estimate assumptions not evaluated | The issuer performed physical inventory counts and cycle counts and the firm was not present at the counts. The firm did not evaluate whether certain inventory was recorded at the lower of cost or market. (AS 2501.07) Financial statement audit only · full report | AS 2501.7 |