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The firm did not perform procedures to test revenue beyond tracing a sample of revenue transactions to issuer-prepared invoices. (AS 2301.08 and .11)

The firm did not perform procedures to test revenue beyond tracing all revenue transactions to issuer-prepared invoices and evaluating the appropriateness of the issuer's revenue recognition policy. (AS 2301.08)

The firm did not perform any substantive procedures to test or in the alternative test controls over the completeness of information that the firm used in its substantive testing. (AS 1105.10)

The issuer recorded an adjustment to ensure that revenue was appropriately recognized at year end. The firm did not perform any procedures to test the adjustment to revenue. (AS 2301.08)

The firm did not perform any substantive procedures to evaluate whether the issuer recognized revenue in conformity with FASB ASC Topic 606 Revenue from Contracts with Customers. (AS 2301.08 and .13)

The firm did not perform any substantive procedures to evaluate whether the issuer recognized revenue in conformity with FASB ASC Topic 606. (AS 2301.08 and .13)

The firm did not evaluate the completeness of the issuer's revenue disclosures required by FASB ASC Topic 606. (AS 2301.08)

The firm did not perform any substantive procedures to test certain revenue. (AS 2301.08 and .13)

For certain other revenue the firm did not perform substantive procedures to test whether performance obligations had been satisfied before revenue was recognized beyond obtaining issuer

The issuer recognized revenue from multiple revenue sources. The following deficiency was identified: • The firm did not perform any procedures to test (1) contractual arrangements to determine whether certain revenue was recorded in accordance with IFRS 15 Revenue from Contracts with Customers and (2) whether the issuer's performance obligations had been satisfied before revenue recognition beyond obtaining and reviewing internally generated customer invoices. (AS 2301.08 and .13)

The issuer recognized revenue from multiple revenue sources. The following deficiency was identified: • The firm did not perform any procedures to test certain other revenue. (AS 2301.08 and .13)

The issuer earned revenue through cryptocurrency mining. The firm did not perform any procedures to evaluate (1) the terms and conditions of the issuer's arrangements with its mining pool operators and (2) the method used by the mining pool operators to allocate consideration to the issuer. (AS 2301.08 and .13)

The firm did not perform procedures to evaluate the relevance and/or reliability of certain external data it used to substantively test this revenue beyond documenting the methodology used by one source to price crypto assets. (AS 1105.04 and .06)

The firm did not perform sufficient procedures to evaluate the terms and conditions in the issuer's contracts for certain types of revenue to determine their effect on the recognition of this revenue because it limited its procedures to evaluating the terms and conditions of one contract for certain of these types of revenue. (AS 2301.08 .11 and .13)

The firm did not perform substantive procedures to test the presentation of certain types of revenue. (AS 2301.08)

The firm did not perform procedures to evaluate whether certain other revenue was recognized in conformity with the applicable accounting standard beyond reading the issuer's revenue recognition policy. (AS 2301.08)

The firm did not perform any procedures to evaluate the relevance and reliability of certain information it obtained from external sources and used in its substantive procedures. (AS 1105.04 and .06)

The firm did not (1) obtain an understanding of the likely sources of potential misstatement of revenue (AS 2201.34)

The firm selected for testing controls over reviews of revenue reconciliations. The firm did not evaluate the review procedures that the control owners performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

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 did not (2) identify and test process level controls over the issuer's revenue (AS 2201.39)

The firm did not (3) test the operating effectiveness of the issuer's information technology general controls ('ITGCs') that it had identified and tested for design effectiveness. (AS 2201.44)

The sample size the firm used in a substantive procedure over one category of revenue was too small to achieve the planned objective for the test because it used the methodology for determining the sample size for a test of controls and did not consider factors relevant to determining the sample size for its substantive testing. (AS 2315.16 .23 and .23A)

In addition the sample size the firm used in a substantive procedure to test another category of revenue was too small to provide sufficient appropriate audit evidence because the procedure was designed based on a level of control reliance that was not supported due to the deficiencies in the firm's control testing discussed above. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A)

The firm selected for testing a control over the review of revenue. The firm did not evaluate the review procedures that the control owner performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

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 that consisted of management's review of data that the issuer used to record revenue including the related revenue journal entries. In testing the operating effectiveness of this control the firm did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of the data. (AS 2201.44)

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 did not identify and test any controls over the recognition of the amount of straight-line rent and related revenue. (AS 2201.39)

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

The firm selected for testing a control over the review of revenue by property. The firm did not evaluate the review procedures that the control owner performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

The firm selected for testing certain controls that included the review of revenue. The following deficiency was identified: · For certain revenue the firm did not identify and test any controls over the timing of the revenue recognition. (AS 2201.39)

The firm selected for testing certain controls that included the review of revenue. The following deficiency was identified: · For one control the firm did not perform procedures to test or test any controls over the completeness of the report from which it selected its sample for testing the control. (AS 1105.10).

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 certain revenue the firm did not perform any procedures to evaluate the reasonableness of certain significant assumptions used by the issuer in its estimate of revenue recognition. (AS 2501.16)

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)

With respect to the revenue transaction cycle the firm did not perform sufficient procedures to (1) obtain the necessary understanding of the flow of transactions including the effect of the issuer's information technology ('IT') systems to identify the likely sources of potential misstatements and (2) obtain a sufficient understanding of the likely sources of potential misstatements to identify and test controls that addressed the risks of misstatement for the relevant revenue assertions. (AS 2201.30 and .39)

The firm tested IT general controls and identified a control deficiency for a change management control related to developers having direct access to implement changes. The firm concluded it was a significant deficiency based on the firm's testing of a compensating control that consisted of management's review of change requests. The firm did not sufficiently evaluate the severity of the control deficiency because it did not identify that the compensating control did not address the risk related to unauthorized changes being made directly in the system. (AS 2201.68)

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 evaluate the procedures that the control owner performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

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 used the issuer's annual analysis in its substantive procedures. The firm did not sufficiently test or test controls over the accuracy of the shipment dates because it limited its selection of sample items to the last seven days of the year under audit and therefore was not representative of the population. (AS 2315.24)

For one of the issuer's reporting units: · The issuer uses an application to record invoices and the resulting revenue and generate revenue reports. The firm selected for testing change management controls that consisted of the review of changes to this application. The firm did not evaluate the review procedures that the control owners performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

The firm selected for testing a control over certain revenue that consisted of the automated generation of a customer invoice and recognition of related revenue upon shipment of goods. The firm did not test the configuration of the system or any instances of the control that occurred during the year (AS 2201.42 and .44)

The firm selected for testing a control over certain other revenue that consisted of management's review of customer invoices. The firm did not evaluate the review procedures that the control owners performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

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)

The sample sizes the firm used in certain of its substantive procedures to test revenue were too small to provide sufficient appropriate audit evidence because (1) the firm did not appropriately consider tolerable misstatement for the population and (2) these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm's control testing discussed above. (AS 2301.16 .18 and .37; AS 2315.16 .19 .23 and 23A)

For one of the issuer's reporting units: · The issuer uses an application to record invoices and the resulting revenue and generate revenue reports. The firm did not identify and test any controls (1) over the completeness of information used in the operation of these controls and (2) that addressed the risk of developers migrating unapproved changes to production. (AS 2201.39)

For one of the issuer's reporting units: · The firm selected for testing a control that consisted of management's review of customer invoices. The firm did not evaluate the review procedures that the control owners performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

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)