Explorer
Search and filter 7,142 Part I.A deficiencies.
206 resultsPage 5 of 5
| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| ZH CPA, LLC United States | Journal Entries Journal entries / fraud procedures | 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) Financial statement audit only · full report | AS 2401.61 | |
| Zhen Hui Certified Public Accountants Hong Kong | Journal Entries Journal entries / fraud procedures | 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) Financial statement audit only · full report | AS 2401.58 | |
| Zhen Hui Certified Public Accountants Hong Kong | Journal Entries Journal entries / fraud procedures | 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) Financial statement audit only · full report | AS 2401.58 | |
| Zhen Hui Certified Public Accountants Hong Kong | Journal Entries Journal entries / fraud procedures | 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) Financial statement audit only · full report | AS 2401.58 | |
| Zia Masood Kiani & Co (Chartered Accountants) Pakistan | Journal Entries Journal entries / fraud procedures | The firm did not perform any procedures to identify and select journal entries and other adjustments for testing. (AS 2401.58) Financial statement audit only · full report | AS 2401.58 | |
| Zwick CPA, PLLC United States | Journal Entries Journal entries / fraud procedures | 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) Financial statement audit only · full report | AS 2401.58 |