Explorer

The firm did not select any journal entries and other adjustments for testing. (AS 2401.61)

The firm identified fraud criteria for journal entries and obtained a listing of journal entries that met the criteria. The firm did not perform sufficient procedures to test those journal entries because it limited its procedures to certain entries without having an appropriate rationale. (AS 2401.61)

The firm identified fraud criteria for journal entries and obtained a listing of all journal entries that met the criteria. The firm did not perform sufficient procedures to test those journal entries because it limited its procedures to certain journal entries without having an appropriate rationale. (AS 2401.61)

The firm identified fraud criteria for journal entries and obtained a listing of all journal entries that met the criteria. The firm did not perform sufficient procedures to test those journal entries because it limited its procedures to certain journal entries without having an appropriate rationale. (AS 2401.61)

The firm scanned the general ledger but did not identify and test any journal entries and other adjustments. (AS 2401.58)

The firm's internal inspection program inspected this audit and reviewed certain of these areas but did not identify the deficiencies below. The firm identified fraud criteria for journal entries and obtained a listing of all journal entries that met the criteria. The firm did not perform sufficient substantive procedures to test those journal entries because it limited its procedures to certain journal entries without having an appropriate rationale for limiting its testing to those journal entries. (AS 2401.61)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm identified fraud criteria for journal entries. The firm did not perform sufficient procedures to test the journal entries that met the criteria because it limited its procedures to certain journal entries without having an appropriate rationale. (AS 2401.61)

The firm identified fraud criteria for journal entries. The firm did not perform sufficient procedures to test the journal entries that met the criteria because it limited its procedures to certain journal entries without having an appropriate rationale. (AS 2401.61)

Deficiency in the basis for excluding certain business units from journal entry testing.

The firm identified for testing journal entries meeting certain fraud criteria and then reviewed the listing of those journal entries for unusual entries. The firm did not select journal entries and other adjustments for testing. (AS 2401.61)

The firm identified journal entries that met certain fraud criteria but did not examine the underlying support for the entries. (AS 2401.61)

The firm identified characteristics of potentially fraudulent entries or adjustments for testing but did not determine whether any journal entries met those characteristics and instead limited its testing to haphazardly selected journal entries. (AS 2401.61)

For certain subsidiaries the firm did not perform any procedures to identify and select journal entries and other adjustments for testing without having an appropriate basis for excluding those subsidiaries. (AS 2401.61)

The firm did not perform any procedures to identify and select journal entries and other adjustments for testing. (AS 2401.58)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm did not perform any procedures to identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm identified fraud criteria for journal entries and obtained a listing of all journal entries that met the criteria. The firm did not perform any procedures to test these journal entries. (AS 2401.61)

The firm identified fraud criteria for journal entries and obtained a listing of all journal entries that met the criteria. The firm did not perform sufficient procedures to test those journal entries because other than inquiries of management it limited its procedures to one journal entry without having an appropriate rationale for limiting its testing to that journal entry. (AS 2401.61)

The firm selected for testing manual journal entries meeting certain fraud criteria. The firm did not perform sufficient procedures to test these journal entries because it did not examine the underlying support for the entries and instead limited its procedures to inquiry of management. (AS 2401.61)

The firm did not perform any procedures to identify and select journal entries and other adjustments for testing. (AS 2401.58)

The firm did not perform any procedures to identify and select journal entries and other adjustments for testing. (AS 2401.58)

The firm did not perform any procedures to identify and select journal entries and other adjustments for testing. (AS 2401.58)

The firm did not select journal entries and other adjustments that met its identified fraud characteristics for testing. (AS 2401.61)

The firm's internal inspection program had inspected this audit and reviewed certain of these areas and identified the deficiencies below in the related areas reviewed. The firm did not consider fraud characteristics in identifying and selecting journal entries and other adjustments for testing. (AS 2401.61)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm identified fraud criteria for journal entries and obtained a listing of all journal entries that met the criteria. The firm did not perform sufficient substantive procedures to test those journal entries because it limited its procedures to certain journal entries without having an appropriate rationale. (AS 2401.61)

The issuer recorded (1) journal entries into the general ledger during the financial reporting period and (2) adjustments during the period end financial reporting process. The firm selected for testing journal entries and adjustments meeting certain fraud criteria. The following deficiencies were identified: - The firm did not perform sufficient procedures to test the selected journal entries and adjustments because it did not examine the underlying support for the entries. (AS 2401.61)

The issuer recorded (1) journal entries into the general ledger during the financial reporting period and (2) adjustments during the period end financial reporting process. The firm selected for testing journal entries and adjustments meeting certain fraud criteria. The following deficiencies were identified: - The firm did not perform any procedures to test the completeness of the population of adjustments. (AS 1105.10)

The issuer recorded (1) journal entries into the general ledger during the financial reporting period and (2) adjustments during the period end financial reporting process. The firm selected for testing journal entries and adjustments meeting certain fraud criteria. The following deficiencies were identified: - The firm did not perform sufficient procedures to test the completeness of the population of journal entries because it limited its procedures to observation of the issuer downloading the journal entries and rolling forward certain equity accounts. (AS 1105.10)

The firm identified fraud criteria for journal entries and obtained a list of all journal entries that met the criteria. The firm did not perform sufficient procedures to test those journal entries because it examined the underlying support for only certain journal entries without having an appropriate rationale for limiting its testing to those journal entries. (AS 2401.61)

The firm identified fraud criteria for journal entries and obtained a list of all journal entries that met the criteria. The firm did not perform sufficient procedures to test those journal entries because it examined the underlying support for only certain journal entries without having an appropriate rationale for limiting its testing to those journal entries. (AS 2401.61)

The firm identified fraud criteria for journal entries and obtained a list of all journal entries that met the criteria. The firm did not perform sufficient procedures to test those journal entries because it examined the underlying support for only certain journal entries without having an appropriate rationale for limiting its testing to those journal entries. (AS 2401.61)

The firm identified fraud criteria for journal entries and obtained a listing of all journal entries that met the criteria. The firm did not perform sufficient substantive procedures to test those journal entries because it limited its procedures to certain journal entries without having an appropriate rationale for limiting its testing to those journal entries. (AS 2401.61)

The firm identified fraud criteria for journal entries and obtained a listing of all journal entries that met the criteria. The firm did not perform sufficient substantive procedures to test those journal entries because it limited its procedures to certain journal entries without having an appropriate rationale for limiting its testing to those journal entries. (AS 2401.61)

The firm did not select journal entries and other adjustments that met its identified fraud characteristics for testing. (AS 2401.61)

For certain subsidiaries the firm did not perform any procedures to identify and select journal entries and other adjustments for testing for evidence of possible material misstatement due to fraud without having an appropriate basis for excluding those subsidiaries. (AS 2401.61)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

The firm did not perform any procedures to identify and select journal entries and other adjustments for testing. (AS 2401.58)

The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)