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Search and filter 7,142 Part I.A deficiencies.
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| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| Fiondella, Milone & LaSaracina LLP United States | Journal Entries Management review controls not fully evaluated | For certain locations the firm selected for testing a control that consisted of the review of journal entries. The firm did not evaluate the specific review procedures that the control owners performed to assess the appropriateness of the journal entries. (AS 2201.42 and .44) Both financial statement and ICFR audits · full report | AS 2201.42; AS 2201.44 | |
| Kreit & Chiu CPA LLP United States | Journal Entries Management review controls not fully evaluated | The firm selected for testing a control that consisted of the review of journal entries. The firm did not evaluate the specific review procedures that the control owner performed to assess (1) the appropriateness of the journal entries and (2) whether the journal entries had been approved in accordance with the issuer's process to support appropriate segregation of duties related to journal entry initiation review and posting. (AS 2201.42 and .44) Both financial statement and ICFR audits · full report | AS 2201.42; AS 2201.44 | |
| S. R. Snodgrass, P.C. United States | Journal Entries Management review controls not fully evaluated | The firm selected for testing a control that consisted of the issuer's review of recorded manual journal entries. The firm did not evaluate the specific review procedures that the control owner performed to assess the appropriateness of these journal entries. (AS 2201.42 and .44) Both financial statement and ICFR audits · full report | AS 2201.42; AS 2201.44 | |
| TPS Thayer LLC United States | Journal Entries Management review controls not fully evaluated | The firm selected for testing a control that included the review of journal entries. The firm did not evaluate the review procedures that the control owner performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) ICFR audit only · full report | AS 2201.42; AS 2201.44 |
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