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The firm's substantive procedures to test certain revenue included testing a sample of transactions. The firm used certain issuer-produced data in these substantive procedures but did not test or test any controls over the accuracy and completeness of these data. (AS 1105.10)

The firm's internal inspection program inspected this audit and reviewed the revenue area but did not identify the deficiency below. The firm did not identify and test any controls over the accuracy and completeness of certain information that the issuer used to process and record this revenue. Further the firm did not identify and test any controls that addressed whether the performance obligation was satisfied before this revenue was recognized. (AS 2201.39)

The firm's substantive procedures to test certain of the issuer's revenue disclosures consisted of tracing the amounts disclosed to schedules produced by the issuer. The firm did not perform any procedures to test or test any controls over the accuracy and completeness of these issuer-produced schedules. (AS 1105.10)

The firm's substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiencies were identified: · For certain other transactions selected for testing the firm used issuer-produced data or information from external sources in its testing. The firm did not (1) test or test any controls over the accuracy and completeness of the issuer-produced data or (2) evaluate the reliability of the external information. (AS 1105.04 .06 and .10)

The firm used various system-generated reports and issuer-prepared schedules in its substantive testing of certain of the issuer's revenue and related disclosures but did not test or test any controls over the accuracy and/or completeness of these reports and schedules. (AS 1105.10)

The firm's internal inspection program had inspected this audit and reviewed this area but did not identify the deficiency below. The firm used issuer-prepared schedules in its substantive testing of certain revenue disclosures but did not perform procedures to test or test any controls over the accuracy and/or completeness of these schedules. (AS 1105.10)

The firm's substantive procedures to test revenue included performing substantive analytical procedures. The firm used certain issuer-produced production volume data to develop its expectations but did not sufficiently test or test any controls over the accuracy and completeness of the production volume data because the firm's procedures were limited to comparing the production volume data to other issuer-produced data which were used to derive revenue. (AS 2305.16)

The firm did not test or in the alternative test any controls over the accuracy and completeness of issuer-prepared data used in its substantive testing of revenue. (AS 1105.10)

The issuer operates a recreational vehicle (RV) resort and earns revenue from site rental fees. The issuer also earns revenue from other services and from retail sales from a general store and recreational vehicle parts store. To test site rental revenue the firm selected a sample from a system-generated arrival report for a dual-purpose test of controls and substantive procedures. The firm's procedures did not address whether revenue was recognized only when customers occupied spaces as the firm did not perform any procedures to test or test any controls over the accuracy and completeness of the check in and check out dates from the system-generated arrival report used in its testing. (AS 1105.10)

The issuer recognized certain of its revenue from fees that were based on the number of transactions processed each month. The firm did not perform audit procedures to test the accuracy and completeness of this data that it used in its testing of revenue. (AS 1105.10)

The firm's internal inspection program inspected this audit and reviewed this area but did not identify the deficiencies below. The firm selected for testing a control that consisted of the issuer's review and approval of certain revenue deductions. The firm did not test or test any controls over the accuracy and completeness of the system-generated report that it used to select its samples for testing this control. (AS 1105.10)

The firm's substantive procedures to test certain revenue consisted of a test of details and analytical procedures. The firm used certain transactional data in these procedures but did not test or in the alternative test any controls over the accuracy and completeness of these data. (AS 1105.10; AS 2301.17; AS 2305.16)

The issuer used a service organization to process and record revenue transactions. The firm's approach to substantively test revenue included reliance on controls including controls over the accuracy and completeness of transaction data that the issuer obtained from the service organization. The firm did not perform any procedures to test the operating effectiveness of complementary user controls in place at the issuer. (AS 2601.14)

The firm's substantive procedures to test revenue included analytical procedures. The firm used the transaction data from the service organization to develop its expectations but did not perform any substantive procedures to test or in the alternative sufficiently test controls over (as discussed above) the accuracy and completeness of these data. (AS 2305.16)

The firm was instructed by the principal auditor to perform year-end cut-off procedures. The firm did not perform procedures to test or identify and test any controls over the completeness of the system-generated report used to select samples subsequent to year end to test cut-off. (AS 1105.10)

The issuer disclosed the amount of unsatisfied performance obligations. The following deficiencies were identified: · The firm selected for testing a control that included the issuer's review of this disclosure. The firm did not identify and test any controls over the accuracy and completeness of the issuer-prepared schedules related to this disclosure that were used in the operation of this control. (AS 2201.39)

The issuer disclosed the amount of unsatisfied performance obligations. The following deficiencies were identified: · The firm used these issuer-prepared schedules in its substantive testing of this disclosure but did not perform any procedures to test or test any controls over the accuracy and completeness of these schedules. (AS 1105.10)

The issuer disclosed the amounts of unsatisfied performance obligations. The following deficiencies were identified: · The firm selected for testing a control that consisted of the issuer's review of unsatisfied performance obligations that it expected to be recognized as revenue beyond the next 12 months. The firm did not identify and test any controls over the accuracy and completeness of the report used in the operation of this control. (AS 2201.39)

The firm used certain historical data of the component to evaluate the reasonableness of certain assumptions the component used to recognize revenue for a material contract. The firm did not perform any procedures to test or in the alternative identify and test any controls over the accuracy and completeness of the historical data used in its evaluation. (AS 1105.10)

With respect to four types of revenue the following deficiencies were identified: · The firm did not identify and test any controls over the accuracy and completeness of the customer order information from various source systems that the issuer used to record revenue. (AS 2201.39)

With respect to four types of revenue the following deficiencies were identified: · The firm's substantive procedures to test three of these types of revenue consisted of substantive analytical procedures. The firm used revenue data that were based on information from the various source systems to develop its expectations but did not test or identify and test controls over the accuracy and completeness of these revenue data. (AS 2305.16)

With respect to four types of revenue the following deficiencies were identified: · The firm did not identify and test any controls over the accuracy and completeness of the forecast reports used in the operation of these controls. (AS 2201.39)

The issuer generated certain revenue from the sale of electricity. The firm selected for testing a control over the volumes of electricity delivered that consisted of the issuer's comparison of adjusted monthly volumes to the corresponding prior-period adjusted volumes. The firm did not test the aspect of this control that addressed the accuracy and completeness of the information the issuer used to calculate the adjustments to the volumes delivered. (AS 2201.42 and .44)

The issuer recognized certain revenue based on product volumes delivered to customers. The firm used volume data in its substantive testing of this revenue but did not perform any procedures to test or test any controls over the accuracy and completeness of these data. (AS 1105.10)

The firm's approach for substantively testing certain revenue was to test the issuer's process. To substantively test this revenue the firm performed tests of details over a sample of revenue transactions including recalculating the revenue and deferred revenue for the selected transactions. The following deficiency was identified: • The firm did not perform procedures to test or test any controls over the accuracy and completeness of certain information it used to substantively test the revenue transactions. (AS 1105.10)

The component recognized revenue from a variety of sources. The following deficiencies were identified: · The firm selected for testing another control that consisted of management's monthly review of the status of projects to evaluate the appropriateness of the revenue recognized. The firm did not identify and test any controls over the accuracy and completeness of the report used in the operation of this control. (AS 2201.39)

The firm selected for testing a control that included monthly reviews of income statement accounts including a comparison of the actual results to forecasted amounts and the investigation of variances over a specified threshold. The firm did not identify and test any controls over the accuracy and completeness of forecasted amounts used in the operation of this control. (AS 2201.39)

The firm's approach for substantively testing revenue consisted primarily of performing software-assisted analyses to test the relationships among revenue deferred revenue accounts receivable and cash receipts. The firm's approach to addressing the reliability of the audit evidence obtained from this type of analysis was dependent upon the firm's testing of certain data underlying the analysis. The firm did not perform sufficient procedures to test the accuracy and completeness of this data because the sample sizes the firm used to test the data were smaller than the sample sizes the firm determined necessary for these procedures. (AS 1105.10)

The firm's approach for substantively testing revenue consisted primarily of performing a software-assisted analysis to test the relationships among revenue accounts receivable and cash receipts. The reliability of the audit evidence obtained from this analysis was dependent upon the firm's testing of cash receipts data underlying the analysis. To test this data the firm selected a sample of cash receipts and compared the amounts to statements generated from the issuer's information technology application used to initiate bank transfers and control its bank accounts. The firm did not perform procedures to test or test any controls over the accuracy and completeness of the system-generated statements that it used to test the cash receipts data. (AS 1105.10)

For certain revenue the firm selected for testing a control that consisted of the reconciliation of data used to recognize revenue between two IT applications. The firm did not identify and test any controls over the accuracy and completeness of a manually generated spreadsheet used in the operation of this control. (AS 2201.39)

For certain other revenue the firm selected for testing a control that consisted of the reconciliation of data used to recognize revenue and the generation and review of a system-generated exception report. The firm did not identify and test any controls over the accuracy and completeness of certain data used in the operation of this control. (AS 2201.39)

For certain other revenue the firm selected for testing a control that consisted of the reconciliation of data used to recognize revenue between two other IT applications. The firm did not perform procedures to test an IT application control over the accuracy and completeness of a system-generated exception report used in the operation of this control beyond manually reperforming a reconciliation and evaluating the reasonableness of certain differences it had identified between the exceptions listed in the system-generated report and the exceptions identified in its independently prepared reconciliation. (AS 2201.42 and .44)

The firm selected for testing a combination of automated and manual controls to address the risk that revenue was not accurately recorded. The firm did not sufficiently test certain of these manual controls which consisted of the issuer's reviews of (1) customer credit requests (2) customer rebates and (3) the accounts receivable aging as follows: · For the controls related to customer credit requests and rebates the firm did not test or in the alternative test any controls over the completeness of the system-generated reports that it used to select its samples for testing these controls. (AS 1105.10)

The issuer recognized certain revenue from contracts based on labor hours recorded in the issuer's time system. The firm used these labor hours in its substantive testing of this revenue but did not test or test any controls over the accuracy and completeness of these labor hours. (AS 1105.10)

For certain revenue which was affected by the audit deficiencies discussed above the following additional deficiencies related to the firm's testing of controls were identified: · The firm did not test or test any controls over the completeness of the system-generated reports that it used to make selections for testing certain controls over this revenue. (AS 1105.10)

The issuer recorded revenue at certain of the issuer's locations net of customer discounts rebates and other deductions. The following deficiencies were identified: · For another of these locations the firm's substantive procedures to test these sales deductions consisted of substantive analytical procedures. The firm used data to develop its expectations but did not test or test any controls over the accuracy and completeness of certain of these data. (AS 2305.16)

For certain revenue the issuer used a service organization to fulfill certain customer orders and the remaining customer orders were fulfilled by the issuer. The issuer recognized this revenue based on the date when delivery occurred. The following deficiency was identified: · The firm used these delivery dates in certain of its substantive procedures to test this revenue. The firm did not perform substantive procedures to test these delivery dates beyond comparing the dates to system-generated reports. (AS 2301.08 and .13)

As a result of the firm's control testing deficiencies the firm did not perform sufficient substantive procedures over revenue as follows: · The firm did not perform sufficient procedures to test or sufficiently test controls over the accuracy and completeness of certain system-generated data or reports the firm used in its substantive testing. (AS 1105.10)

For another type of revenue the issuer used models to estimate certain contractual adjustments. The firm selected for testing a control that consisted of the issuer's review of these models. The firm did not identify and test any controls over the accuracy and completeness of certain data that the control owners used in the operation of this control. (AS 2201.39)

For certain revenue the firm selected for testing a control that consisted of the issuer's reviews of monthly revenue compared to the corresponding prior-period revenue. The firm did not identify and test any controls over the accuracy and completeness of certain data that the control owners used in the operation of this control. (AS 2201.39)

Certain of the issuer's revenue arrangements included multiple performance obligations. The issuer allocated the total transaction price for each of these arrangements to the separate performance obligations based on the relative standalone selling prices. The relative standalone selling prices were determined based in part on the issuer's categorization of its product offerings and pricing discounts it offered its customers. The following deficiencies were identified: · The firm selected for testing a control that included the issuer's review and approval of the selling price data used to determine the standalone selling prices. The firm did not identify and test any controls over the accuracy and completeness of a system-generated report that the control owners used in the operation of this control. (AS 2201.39) In connection with our review the issuer reevaluated its controls over revenue including IT controls and concluded that material weaknesses existed that had not been previously identified. The issuer subsequently reflected these material weaknesses in a revision to its report on ICFR and the firm revised and reissued its report on the effectiveness of the issuer's ICFR to include these additional material weaknesses.

The firm selected for testing a control over the automated recognition of certain revenue when electronic delivery occurred. The firm did not identify and test any controls over the accuracy and completeness of the electronic delivery dates used in the operation of this control. (AS 2201.39) In connection with our review the issuer reevaluated its controls over revenue including IT controls and concluded that material weaknesses existed that had not been previously identified. The issuer subsequently reflected these material weaknesses in a revision to its report on ICFR and the firm revised and reissued its report on the effectiveness of the issuer's ICFR to include these additional material weaknesses.

The firm selected for testing two controls over the transfer of data between certain of the issuer's revenue systems and the general ledger. For the second control the firm did not identify and test any controls over the accuracy and completeness of certain data that the control owner used in the operation of this control. (AS 2201.39) In connection with our review the issuer reevaluated its controls over revenue including IT controls and concluded that material weaknesses existed that had not been previously identified. The issuer subsequently reflected these material weaknesses in a revision to its report on ICFR and the firm revised and reissued its report on the effectiveness of the issuer's ICFR to include these additional material weaknesses.

The issuer used a service organization to process and record certain sales transactions based on data provided by the issuer. The firm did not identify and test any complementary user entity controls over the accuracy and completeness of the data provided to the service organization. (AS 2201.39 and .B22)

The firm used certain system-generated data to substantively test certain revenue. The firm did not perform procedures to test or test any controls over the accuracy and completeness of this data. (AS 1105.10)

The firm did not perform procedures to test the accuracy and completeness of certain issuer-produced reports beyond testing their mathematical accuracy that the issuer used to identify performance obligations and allocate transaction prices to those obligations and the firm used in its substantive procedures. (AS 1105.10)

The firm's substantive procedures to test revenue consisted of performing substantive analytical procedures and for certain revenue tests of details. The following deficiencies were identified: · The firm used certain data in its substantive analytical procedures but did not test or test any controls over the accuracy and completeness of these data. (AS 2305.16)

The firm's substantive procedures to test revenue consisted of performing substantive analytical procedures and for certain revenue tests of details. The following deficiencies were identified: · The firm's tests of details for certain revenue included recalculating revenue for a sample of revenue transactions. The firm did not perform procedures to test or test controls over the accuracy and completeness of certain issuer-produced information it used to recalculate this revenue. (AS 1105.10)

The firm's substantive procedures to test revenue included performing substantive analytical procedures by comparing revenue to the issuer's forecasted revenue. The firm did not perform any substantive procedures to test beyond inquiry or in the alternative test controls over the accuracy and completeness of the information used to develop the issuer's forecasted revenue. (AS 2305.16)

The firm did not perform any substantive procedures to test or in the alternative test any controls over the accuracy and completeness of certain data it used to test certain revenue. (AS 1105.10)