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The issuer used an information technology (IT) system to initiate process and/or record transactions related to revenue and related accounts and long-lived assets. In its testing of controls over revenue and related accounts as well as long-lived assets the firm tested various IT-dependent controls that used data and reports generated or maintained by this IT system. The firm selected for testing a change management control over this IT system that consisted of the documentation review testing and approval of changes in a ticketing system prior to their migration into production. The firm did not perform procedures to test the operating effectiveness of this control beyond inquiries of management and obtaining a list of all changes that occurred during the year. (AS 2201.44)

As a result of the firm's ITGC testing deficiency the firm did not perform sufficient substantive procedures to test long-lived assets because it did not test or sufficiently test controls over the accuracy and completeness of certain system-generated data that it used to substantively test these account balances. (AS 1105.10)

The issuer used an information technology (IT) system to initiate process and/or record transactions related to revenue and related accounts and long-lived assets. In its testing of controls over revenue and related accounts as well as long-lived assets the firm tested various IT-dependent controls that used data and reports generated or maintained by this IT system. The firm selected for testing a change management control over this IT system that consisted of the documentation review testing and approval of changes in a ticketing system prior to their migration into production. As a result of this deficiency in the firm's testing of an IT general control (ITGC) the firm's testing of these IT-dependent controls was not sufficient. (AS 2201.46)

The issuer used multiple IT systems to initiate process and record transactions related to certain revenue and long-lived assets. The following deficiencies were identified: · The firm tested ITGCs for these IT systems. The firm selected for testing controls over change management that consisted of (1) the review and testing of planned changes to the IT systems and (2) approval of these changes prior to implementation into the production environment. The firm did not evaluate the specific procedures that the control owners performed to identify evaluate the appropriateness of and approve certain changes made to the IT systems. (AS 2201.42 and .44)

The issuer used multiple IT systems to initiate process and record transactions related to certain revenue and long-lived assets. The following deficiencies were identified: · The firm tested certain automated and IT-dependent manual controls over certain revenue and long-lived assets that used information from these IT systems. As a result of the deficiencies in the firm's testing of ITGCs discussed above the firm's testing of these automated and IT-dependent manual controls was not sufficient because these controls used information generated by these IT systems. (AS 2201.46)

The issuer used an information technology (IT) system to process and record transactions including those related to long-lived assets. In its testing over long-lived assets the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. As a result of the deficiencies in the firm's testing of IT general controls the firm's testing of these automated and IT-dependent manual controls was not sufficient. (AS 2201.46)

The issuer used an information technology (IT) system to process and record transactions including those related to long-lived assets. In its testing over long-lived assets the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. ? The firm selected for testing a control over user access that consisted of the validation by the owner or owner's representative of access requests prior to the creation and modification of user access rights. The firm did not test the aspect of the control related to the modification of user access rights to the system. (AS 2201.42 and .44)

The firm did not perform substantive procedures to test or (as a result of the ITGC deficiencies discussed above) sufficiently test controls over the accuracy and completeness of certain system-generated data it used in its substantive testing of the valuation of finite-lived intangible assets. (AS 2502.39) Unrelated to our review the issuer reevaluated its accounting related to the identification of possible impairment indicators and evaluation of impairment of finite-lived intangible assets and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently restated its financial statements to correct this and other material misstatements and the firm revised and reissued its report on the financial statements. In conjunction with its reevaluation of controls over goodwill discussed above the issuer also reevaluated its controls over the identification of possible impairment indicators and evaluation of impairment of long-lived assets. As discussed above the issuer concluded that a material weakness related to goodwill and long-lived assets existed that had not been previously identified. The issuer subsequently revised its report on ICFR to reflect this material weakness and the other material weaknesses discussed herein and the firm modified its opinion on the effectiveness of the issuer's ICFR to express an adverse opinion and reissued its report.

With respect to Long-Lived Assets which was affected by the audit deficiencies related to change management and user access the following additional deficiencies were identified: · The firm selected for testing certain other IT-dependent manual controls over long-lived assets. The firm tested these controls through an interim date but did not perform any procedures to update the results of its testing from that interim date to year end. (AS 2201.55)

For long-lived assets at one business unit which was affected by the ITGC audit deficiencies discussed above the following additional deficiencies were identified: · The firm did not identify and test any controls related to the issuer's evaluation of long-lived assets for possible impairment. (AS 2201.39)

For long-lived assets at one business unit which was affected by the ITGC audit deficiencies discussed above the following additional deficiencies were identified: · The firm did not perform any substantive procedures to test long-lived assets for possible impairment. (AS 2301.08)

The firm's internal inspection program had inspected this audit and reviewed the ITGCs area and also identified the deficiency below. The firm did not perform any substantive procedures to test these long-lived assets for possible impairment. (AS 2301.08)

The issuer used multiple information-technology (IT) systems to initiate process and record transactions related to long-lived assets and revenue including two instances of its enterprise resource planning (“ERP”) system. In its testing of controls over long-lived assets and revenue the firm tested various automated controls over long-lived assets and IT-dependent manual controls over revenue that used data and reports generated or maintained by certain of these IT systems. As a result of the deficiencies in the firm's testing of IT general controls (ITGCs) the firm's testing of these automated and IT-dependent manual controls was not sufficient. (AS 2201.46)

The issuer used multiple information-technology (IT) systems to initiate process and record transactions related to long-lived assets and revenue including two instances of its enterprise resource planning (“ERP”) system. In its testing of controls over long-lived assets and revenue the firm tested various automated controls over long-lived assets and IT-dependent manual controls over revenue that used data and reports generated or maintained by certain of these IT systems. • With respect to change management the firm selected for testing a control that consisted of the issuer's testing and approval of application changes before their migration into the production environment. The firm did not test the design and operating effectiveness of this control over one of the instances of the issuer's ERP system. (AS 2201.42 and .44)

The issuer used multiple information-technology (IT) systems to initiate process and record transactions related to long-lived assets and revenue including two instances of its enterprise resource planning (“ERP”) system. In its testing of controls over long-lived assets and revenue the firm tested various automated controls over long-lived assets and IT-dependent manual controls over revenue that used data and reports generated or maintained by certain of these IT systems. • With respect to logical access the firm selected for testing controls that consisted of password configurations and the periodic review of user access. The firm did not test the design and operating effectiveness of these controls over one of the instances of the issuer's ERP system. (AS 2201.42 and .44)

The issuer used multiple information-technology (IT) systems to initiate process and record long-lived assets and related transactions including certain systems maintained by external service organizations. In its testing of controls over long-lived assets the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. With respect to change management: · The firm selected for testing a change management control over one of the IT systems. The firm did not perform procedures to test or test any controls over the completeness of the population of changes from which it made its selections to test this control. (AS 1105.10)

The issuer used multiple information-technology (IT) systems to initiate process and record long-lived assets and related transactions including certain systems maintained by external service organizations. In its testing of controls over long-lived assets the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. With respect to change management: · The firm selected for testing a change management control over one of the IT systems. The firm did not identify and test any controls over certain configuration changes to the system. (AS 2201.39)

The issuer used multiple information-technology (IT) systems to initiate process and record long-lived assets and related transactions including certain systems maintained by external service organizations. In its testing of controls over long-lived assets the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. With respect to change management: · The firm did not identify and test any change management controls over one of the other IT systems. (AS 2201.39)

The firm obtained service organization reports on internal controls related to certain of the issuer's IT systems. The firm did not sufficiently test the relevant complementary user entity controls given the deficiencies identified above in testing ITGCs. (AS 2201.42 .44 and .B22)

The issuer used multiple information-technology (IT) systems to initiate process and record long-lived assets and related transactions including certain systems maintained by external service organizations. In its testing of controls over long-lived assets the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. As a result of the following deficiencies in the firm's testing of IT general controls (ITGCs) over certain of these IT systems the firm's testing of these automated and IT-dependent controls was not sufficient. (AS 2201.46)

The issuer used multiple information-technology (IT) systems to initiate process and record long-lived assets and related transactions including certain systems maintained by external service organizations. In its testing of controls over long-lived assets the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. With respect to user access: · The firm did not identify and test any controls over the approval of access for new employees to these IT systems. (AS 2201.39)

The issuer used multiple information-technology (IT) systems to initiate process and record long-lived assets and related transactions including certain systems maintained by external service organizations. In its testing of controls over long-lived assets the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. With respect to user access: · The firm did not perform procedures to test or test any controls over the accuracy and completeness of certain system-generated reports used in the firm's testing of access for active and terminated employees to certain of the issuer's IT systems. (AS 1105.10)

The issuer used multiple information-technology (IT) systems to initiate process and record long-lived assets and related transactions including certain systems maintained by external service organizations. In its testing of controls over long-lived assets the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. With respect to user access: · The firm selected for testing a review control designed to ensure that access levels are appropriate. The firm did not evaluate the specific procedures performed by the control owners to evaluate whether access continued to be appropriate. (AS 2201.42 and .44)