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Search and filter 7,142 Part I.A deficiencies.
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| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| BDO Limited Hong Kong · BDO International Limited | Related Party Transactions Controls not identified or tested | The firm did not identify and test any controls over the issuer's identification of related parties and relationships and transactions with related parties. (AS 2201.39) Both financial statement and ICFR audits · full report | AS 2201.39 | |
| Centurion ZD CPA & Co. Hong Kong | Related Party Transactions Controls not identified or tested | The firm's internal inspection program inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm did not identify and test any controls over the issuer's (1) identification of related parties and relationships and (2) accounting for and disclosure of related party transactions. (AS 2201.39) Both financial statement and ICFR audits · full report | AS 2201.39 | Significant risk |
| Ernst & Young Hong Kong · Ernst & Young Global Limited | Related Party Transactions Controls not identified or tested | The firm identified and tested certain controls over related party transactions. The following deficiency was identified: • For all contracts that were identified as contracts with related parties the firm did not identify and test any controls that addressed whether the transactions under these contracts were included in the issuer's related party disclosures. (AS 2201.39) Both financial statement and ICFR audits · full report | AS 2201.39 | |
| Ernst & Young Hong Kong · Ernst & Young Global Limited | Related Party Transactions Controls not identified or tested | The firm identified and tested certain controls over related party transactions. The following deficiency was identified: • The firm selected for testing a control that consisted of the issuer's comparison of related party transactions to a list of related parties prepared by the issuer's legal department. The firm did not identify and test any controls over the completeness of the list of related parties that the control owner used in the operation of this control. (AS 2201.39) Both financial statement and ICFR audits · full report | AS 2201.39 | |
| Ernst & Young LLP United States · Ernst & Young Global Limited | Related Party Transactions Controls not identified or tested | During the year the issuer entered into and disclosed transactions with related parties. The issuer conducted surveys of directors and officers of the company in determining its related parties and relationships and transactions with related parties. The following deficiency was identified: · The firm selected for testing controls that included the issuer's reviews of these surveys and its related party listing. In testing the operating effectiveness of these controls the firm did not evaluate whether the control owner identified and addressed certain differences between the issuer's survey results and its related party listing. (AS 2201.44) Both financial statement and ICFR audits · full report | AS 2201.44 | |
| KPMG (Hong Kong) Hong Kong · KPMG International Cooperative | Related Party Transactions Controls not identified or tested | Deficiency testing controls over identification of related parties and related-party transactions. Integrated (FS + ICFR) audit · full report | AS 2201.39 |
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