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For two other types of revenue the issuer recorded revenue based on information provided by an external service provider. The firm used this information in its substantive testing of this revenue but did not perform any procedures to test the accuracy and completeness of this information. (AS 2301.08)

The firm selected for testing certain controls over revenue that consisted of (1) the issuer's verification of certain information used to recognize revenue (2) customer approval of draft invoices (3) management's review and approval of revenue accruals and (4) management's approval of invoice adjustments. The firm did not identify and test any controls over the accuracy and completeness of certain information used in the operation of these controls. (AS 2201.39)

The firm used certain information in its substantive testing of revenue but did not test or (as discussed above) test controls over the accuracy and completeness of this information. (AS 1105.10)

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

The firm did not perform procedures to test or in the alternative test any controls over the accuracy and completeness of certain issuer-produced reports that it used to substantively test certain revenue. (AS 1105.10)

The firm selected for testing a control that consisted of a review of quarterly adjustments to revenue for two products. The firm did not identify and test any controls over the accuracy and completeness of certain data and reports provided by an external party that the control owner used in the performance of this control over the other product. (AS 2201.39)

The firm used the above data and reports to substantively test revenue from one product and did not test or (as discussed above) identify and test controls over the accuracy and completeness of these data and reports as discussed above. (AS 1105.10)

The firm selected for testing a control that consisted of management's review of the recognition of certain revenue. The firm did not identify and test any controls over the accuracy and completeness of a system-generated report that control owners used in the operation of this control and certain other controls that were selected for testing related to revenue. (AS 2201.39)

The firm used a system-generated report to substantively test certain revenue but did not test or (as discussed above) test controls over the accuracy and completeness of this report. (AS 1105.10)

The firm selected for testing controls over reviews of revenue reconciliations. The firm did not identify and test any controls over the accuracy and completeness of data and schedules that were used in the performance of these controls. (AS 2201.39)

The firm selected for testing a control over the review of revenue. The firm did not identity and test any controls over the accuracy and completeness of data and reports used by the control owner in this control. (AS 2201.39)

The firm selected for testing a control over the review of revenue by property. The firm did not identify and test any controls over the accuracy and completeness of certain issuer-prepared information used in the operation of this control. (AS 2201.39)

The firm selected for testing certain controls that included the review of revenue. The following deficiency was identified: · For certain other controls the firm did not identify and test any controls over the accuracy and completeness of certain reports used in the operation of these controls. (AS 2201.39)

The following deficiency was identified with respect to the firm's substantive testing of revenue: · For a certain revenue disclosure the firm did not perform procedures to test or test any controls over the accuracy and completeness of the system-generated report used by the firm to test the disclosure. (AS 1105.10)

The firm selected for testing a control that consisted of management's review of an annual analysis of the revenue recognized by the issuer using revenue data shipment dates and delivery dates (collectively 'data'). The firm did not identify and test controls over the accuracy and completeness of data used in the operation of this control. (AS 2201.39)

The firm used the issuer's annual analysis in its substantive procedures. The firm did not test or test controls over the accuracy and completeness of revenue data and the accuracy of delivery dates. (AS 1105.10)

The firm selected for testing a control over certain other revenue that consisted of management's review of customer invoices. The firm did not identify and test any controls over the accuracy and completeness of the data used in the operation of this control. (AS 2201.39)

For one of the issuer's reporting units: · In addition the firm did not identify and test any controls over the accuracy and completeness of certain information used in the operation of this control. (AS 2201.39)

The firm selected for testing two controls over revenue that consisted of (1) management's review of information related to order entry shipping invoicing and accounts receivable and (2) the issuer's performance of a gross to net revenue analysis. The firm did not identify and test any controls over the accuracy and completeness of certain reports used in the operation of these controls. (AS 2201.39)

For certain revenue the customer purchase order information is transferred from customers to the issuer's enterprise resource planning system (ERPS) through a service organization. For certain other revenue customer purchase order and shipment information are aggregated by other service organizations and transferred to the issuer's ERPS. The following deficiency was identified: · The firm did not perform any procedures to test the accuracy and completeness of certain information provided by the service organizations used in its substantive testing of revenue. (AS 2301.08)

Customer-shipment information which was manually entered into the issuer's shipping system was transferred from the shipping system to the sales system to record certain revenue and generate customer invoices. The firm selected for testing a control that included the issuer's review of the customer-shipment information to determine whether revenue was appropriately recorded. The firm did not identify and test any controls over the accuracy and completeness of the customer-shipment information that was entered into the shipping system and used in the operation of this control. (AS 2201.39)

The issuer manually entered sales order quantities into the issuer's revenue system. This system was programmed to convert the quantities entered into weight sold to determine the customer invoice amount. The following deficiencies were identified: · The firm did not identify and test any controls that addressed the accuracy and completeness of sales quantities manually entered into the system. (AS 2201.39)

The firm identified control deficiencies in the issuer's sales process related to segregation of duties conflicts and individuals having inappropriate access to the issuer's revenue system that provided these users with the ability to create and modify customer accounts enter sales orders and record adjustments to accounts receivable. The firm identified and tested various compensating controls including controls that the issuer implemented in response to these control deficiencies. The following audit deficiencies were identified: · One of the controls that the issuer implemented consisted of the review of a report of all users who created or modified sales orders during the year. 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 2201.68) In connection with our review the issuer reevaluated its controls over segregation of duties and access to the revenue system and concluded that material weaknesses existed that had not been previously identified. The issuer subsequently revised its report on ICFR to reflect these material weaknesses and the firm modified its opinion on the effectiveness of the issuer's ICFR to express an adverse opinion and reissued its report.

For certain revenue the issuer entered information related to the types and quantities of services provided into a source system; this information was transferred from the source system to the issuer's revenue system to record revenue. The firm did not identify and test any controls over the accuracy and completeness of this information. (AS 2201.39)

The firm tested a control that consisted of a quarterly comparison of financial results including this revenue to the results of the prior quarter. The firm did not sufficiently test controls over the accuracy and completeness of certain data used in the operation of this control because it did not test an aspect of another control that addressed the accuracy and completeness of these data. (AS 2201.42 and .44)

The firm selected for testing a control that consisted of the issuer's review of the prices and quantities that the issuer used to record revenue. The firm did not identify and test any controls over the completeness of the system-generated report that was 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 issuer's estimate of the relative standalone selling prices. The estimated standalone selling prices were based on an expected cost plus a margin approach that involved significant assumptions. The following deficiencies were identified: · The firm did not perform procedures beyond reading an issuer-prepared analysis to assess whether the services promised in the issuer's contracts were distinct and should have been accounted for as separate performance obligations. (AS 2301.08 and .13) In connection with our review the issuer reevaluated its accounting for these arrangements and concluded that misstatements existed that had not been previously identified. The issuer subsequently filed a Form 8-K disclosing that its previously issued financial statements should no longer be relied upon and that it plans on restating its financial statements to correct these misstatements.

The firm selected for testing a control over revenue recognition that consisted of the issuer's review of customer contracts. The firm did not perform procedures to test or test any controls over the completeness of an issuer-prepared report of new and modified contracts from which it made its selections for testing. (AS 1105.10)

The issuer's revenue processes were highly automated with transactions being initiated processed and recorded by multiple information-technology ('IT') systems. The firm used sales payment processing and cash receipt data generated or maintained by the IT systems in its substantive revenue testing. However the firm did not test or in the alternative identify and test any controls over the completeness and accuracy of the data. (AS 1105.10)

In its analytical procedures over revenue the firm used data from the issuer to develop its expectations but did not test the accuracy and completeness of the data. (AS 2305.16)

With respect to service agreements with other parties the issuer prepared monthly schedules of its revenue earned from those agreements. The firm did not test the accuracy and completeness of certain data included in such schedules. (AS 1105.10)

The firm did not test or in the alternative identify and test any controls over the completeness and accuracy of a management report that the firm used in its substantive testing of revenue. (AS 1105.10)

The firm did not perform procedures to evaluate whether the issuer's accounting for certain revenue as the principal rather than as an agent was appropriate beyond obtaining an issuer-prepared analysis. (AS 2301.08 and .13)

The firm selected a sample of transactions to test a third type of revenue. For certain of the sampled transactions the firm did not perform procedures to test the quantity used to recognize revenue beyond obtaining a system-generated report without testing or identifying and testing controls over the accuracy and completeness of the report. (AS 1105.10; AS 2301.08 and .13)

The issuer's revenue included revenue recognized from contracts over time based on costs incurred to date relative to total estimated costs to complete. The following deficiency was identified: · The firm did not perform sufficient procedures to test the accuracy and completeness of an issuer-prepared schedule it used to test this revenue because it limited its procedures to comparing it to a system-generated report. Further the firm did not perform sufficient procedures to test the accuracy and completeness of the system-generated report because it limited its testing to one item. (AS 1105.10)

The issuer's revenue included revenue recognized from contracts over time based on costs incurred to date relative to total estimated costs to complete. The following deficiency was identified: · The firm did not perform any procedures to test or identify and test controls over the accuracy and completeness of certain other issuer-prepared schedules it used to test this revenue. (AS 1105.10)

The issuer's revenue included revenue recognized from contracts over time based on costs incurred to date relative to total estimated costs to complete. The following deficiency was identified: · The firm did not perform sufficient procedures to evaluate the reasonableness of the significant assumption related to estimated labor costs to complete because it limited its procedures to inquiry and a comparison to a report that included costs incurred subsequent to year end. Further the firm did not perform any procedures to test or identify and test controls over the accuracy and completeness of the report of costs incurred subsequent to year end. (AS 1105.10; AS 2501.16)

The issuer recognized revenue from services provided to customers based on certain agreed-upon specifications (“service revenue”). The following deficiencies were identified: · The firm selected for testing certain automated controls that were designed to recognize one type of service revenue once certain information was manually entered into the issuer's system. The firm did not identify and test any controls over the accuracy and completeness of the information that was manually entered into the issuer's system. (AS 2201.39)

The issuer recognized revenue from services provided to customers based on certain agreed-upon specifications (“service revenue”). The following deficiencies were identified: · The firm selected a sample of invoices to perform its substantive testing of both types of service revenue. For certain of the items selected the firm compared the invoice to a system-generated activity report of service by customer to determine whether the service had been provided in accordance with the customer's order specifications. The firm did not test or in the alternative test controls over the accuracy and completeness of the activity report. (AS 1105.10)

The firm selected for testing controls that consisted of management's review of system-generated reports used to recognize revenue. The firm did not test beyond inquiry any controls that addressed the accuracy and completeness of these system-generated reports used in the performance of these controls. (AS 2201.39)

The firm did not test or in the alternative test controls over the accuracy and completeness of data the firm used to develop the expectation used in the performance of its substantive analytical procedures to test revenue. (AS 2305.16)

The issuer used a service organization to accumulate customer activity data initiated in and processed by the issuer's mobile or web-based applications and recorded certain revenue based on these data. The firm did not identify and test any controls over the accuracy and completeness of the customer activity data within the applications. (AS 2201.39)

The firm selected for testing certain other controls over this revenue for these business units. The firm did not identify and test any controls over the accuracy and completeness of the reports or data that the control owners used in the performance of these controls. (AS 2201.39)

The firm did not perform substantive procedures to test or sufficiently test controls over the accuracy and completeness of certain reports or data that the firm used in its substantive testing of certain revenue for both of these business units. (AS 1105.10)

The issuer recognized revenue based on the rates in the contracts with its customers and the amount of time incurred to provide its services that was maintained in one of the issuer's information-technology (IT) systems. The firm did not perform sufficient procedures to test the accuracy and completeness of the time data because its procedures were limited to comparing the issuer's data to data from an external source and inspecting the issuer's reconciliation of the data to data the issuer obtained from its customers without evaluating the reliability of the data from these external sources. (AS 1105.04 .06 and .10)

The issuer recognized revenue from contracts based on certain inputs. The firm did not perform sufficient procedures to test certain inputs used by the issuer in recognizing revenue as their procedures were limited to comparing the inputs to system-generated reports without performing procedures to test or identify and test controls over the accuracy of those reports. (AS 1105.10)

The issuer's revenue included revenue recognized from contracts over time based on hours incurred to date relative to total estimated hours to complete. The following deficiency was identified: · The firm did not identify and test any controls over the accuracy and completeness of certain issuer-produced information used in the operation of the above controls. (AS 2201.39)

The issuer's revenue included revenue recognized from contracts over time based on hours incurred to date relative to total estimated hours to complete. The following deficiency was identified: · The firm did not test or (as discussed above) test controls over the accuracy and completeness of issuer-produced information used in its substantive testing. (AS 1105.10)

The issuer's revenue included revenue recognized from contracts over time based on hours incurred to date relative to total estimated hours to complete. The following deficiency was identified: · The firm did not perform procedures to test or identify and test controls over the accuracy and completeness of certain other issuer-produced information used in its substantive testing. (AS 1105.10)

The issuer disclosed disaggregated revenue by source. The firm did not test the accuracy and completeness of the disclosure including addressing a difference between the amounts disclosed and the amounts per the firm's work papers. (AS 2301.08 and .13; AS 2810.03)