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Search and filter 7,142 Part I.A deficiencies.
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| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| BDO USA, P.C. United States · BDO International Limited | Investments Sample too small or unsupported | The sample size the firm used in certain of its substantive procedures to test these investments 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 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 | |
| Castaing, Hussey & Lolan, LLC United States | Investments Sample too small or unsupported | The sample size the firm used in its substantive procedures to test valuation of investments was too small to provide sufficient appropriate audit evidence because the firm did not take into account appropriate factors such as tolerable misstatement for the population and the characteristics of the population in determining the sample size. (AS 2315.16 .23 and 23A) Financial statement audit only · full report | AS 2315.16; AS 2315.23; AS 2315.23A | |
| Crowe LLP United States | Investments Sample too small or unsupported | The sample size the firm used in its substantive procedures to test securities 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 2315.19 .23 and .23A) Both financial statement and ICFR audits · full report | AS 2315.19; AS 2315.23; AS 2315.23A | |
| Ernst & Young LLP United States · Ernst & Young Global Limited | Investments Sample too small or unsupported | The sample sizes the firm used in certain of its substantive procedures to test the valuation of the AFS and HFM debt securities 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 | |
| Ernst & Young LLP United States · Ernst & Young Global Limited | Investments Sample too small or unsupported | The sample sizes the firm used in certain of its substantive procedures to test the valuation of the AFS securities 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 | |
| KPMG LLP United States · KPMG International Cooperative | Investments Sample too small or unsupported | The issuer held certain investments in portfolio companies that were categorized as level 3 within the fair value hierarchy as set forth in FASB ASC Topic 820. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test the valuation of these investments 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 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 |
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