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For service revenue the firm did not evaluate whether (1) performance obligations were appropriately identified (2) the allocation of revenue between performance obligations was appropriate and (3) performance obligations were satisfied. (AS 2301.08 and .13)

The firm did not perform sufficient procedures to test whether revenue was recognized in accordance with FASB ASC Topic 606 Revenue from Contracts with Customers because it did not perform procedures to test or test any controls over the completeness and accuracy of the data used in the issuer's revenue analysis. (AS 1105.10)

The firm selected for testing certain information technology general controls (ITGCs) automated controls and information technology (IT) dependent manual controls that used data and reports generated or maintained by the issuer's IT systems. The following deficiencies were identified: · The firm did not test the completeness of the population of changes made to various application systems that the firm used to evaluate change controls. (AS 1105.10)

The firm selected for testing certain information technology general controls (ITGCs) automated controls and information technology (IT) dependent manual controls that used data and reports generated or maintained by the issuer's IT systems. The following deficiencies were identified: · The firm did not identify and test any controls over the completeness of the population of program code changes the control operators used in the performance of the controls. (AS 2201.39)

The firm selected for testing certain information technology general controls (ITGCs) automated controls and information technology (IT) dependent manual controls that used data and reports generated or maintained by the issuer's IT systems. The following deficiencies were identified: · The firm did not test user access provisioning controls over applications that supported revenue accounting. (AS 2201.42 and .44)

The firm selected for testing certain information technology general controls (ITGCs) automated controls and information technology (IT) dependent manual controls that used data and reports generated or maintained by the issuer's IT systems. The following deficiencies were identified: · The firm did not evaluate the design of a periodic access review control. (AS 2201.42)

The firm selected for testing certain information technology general controls (ITGCs) automated controls and information technology (IT) dependent manual controls that used data and reports generated or maintained by the issuer's IT systems. The following deficiencies were identified: · The firm did not test any controls over the accuracy and completeness of the user profile reports used to perform the periodic access review control. (AS 2201.39)

The firm did not perform sufficient procedures to evaluate and test various controls in the revenue cycle because it did not: · Evaluate the severity of identified control deficiencies to determine whether the deficiencies in combination with other deficiencies constituted a material weakness. (AS 2201.62)

The firm did not perform sufficient procedures to evaluate and test various controls in the revenue cycle because it did not: · Identify and test controls over the accuracy and completeness of reports that control owners used in the operation of the controls. (AS 2201.39)

As a result of the deficiencies in ITGC testing discussed above the firm did not sufficiently test whether the information technology (IT) automated application controls and the IT-dependent manual controls it selected for testing over revenue were effective as each control was dependent on the effectiveness of ITGCs. (AS 2201.46)

The issuer used a service organization to provide management reporting related to certain revenue. The firm did not perform any procedures to evaluate whether the issuer implemented the appropriate CUECs as described in the service auditor's report. (AS 2201.39 and .B22)

In addition the firm relied upon a report produced by the service organization in its substantive procedures over certain revenue but did not test or identify and test any controls over (as discussed above) the accuracy and completeness of the report. (AS 2301.08 and .13)

For certain revenue items selected for testing the firm did not evaluate whether the performance obligation was satisfied before revenue was recognized. (AS 2301.08 and .13)

The firm did not test the issuer's disclosure of revenue by type beyond tracing the amounts to an issuer-prepared schedule. (AS 2301.08)

The firm selected a sample of transactions to test certain revenue. The firm did not perform procedures to test whether the issuer satisfied its performance obligations prior to the recognition of this revenue for the sample of transactions beyond inspecting certain issuer-prepared reports and customer invoices. (AS 2301.08 and .13)

The issuer recognized revenue at numerous locations based on the contractual terms of each sales arrangement and certain contractually determined price adjustments. The firm selected for testing a control that consisted of management's review and approval of contractual terms entered into the issuer's revenue system and used to recognize revenue. The firm did not evaluate certain information obtained during its testing that appeared to be inconsistent with the contractual terms in the issuer's revenue system. (AS 2201.44)

The issuer recognized revenue at numerous locations based on the contractual terms of each sales arrangement and certain contractually determined price adjustments. The firm selected for testing a control that consisted of management's review and approval of contractual terms entered into the issuer's revenue system and used to recognize revenue. The firm did not identify and test any controls over the determination of price adjustments used to recognize revenue at one location. (AS 2201.39)

The issuer recognized revenue upon delivery of services to customers. The firm did not perform any substantive procedures to test whether services had been delivered for certain revenue transactions selected for testing. (AS 2301.08)

The issuer used an information technology (IT) system to initiate process and record revenue transactions. In its testing of controls over revenue the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. The accuracy and completeness of these data and reports depended on effective IT general controls (ITGCs). As a result of the deficiencies in the firm's testing of ITGCs 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 initiate process and record revenue transactions. In its testing of controls over revenue the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. The accuracy and completeness of these data and reports depended on effective IT general controls (ITGCs). The firm selected for testing two user access controls over this IT system that consisted of the issuer's review and approval of privileged system access including a review of the activity performed by users that are granted such access to confirm that it was aligned with the access request/requirement. The firm did not evaluate the specific review procedures that the control owner performed to (1) evaluate whether the activity was aligned with the access request/requirement and (2) investigate and timely resolve any activity performed by the user beyond the access request/requirement. (AS 2201.42 and .44)

For certain revenue which was affected by the audit deficiencies related to user access the following additional deficiency was identified: The firm did not identify and test any controls over the manually recorded transaction prices used to recognize the revenue to ensure that they agreed with the prices associated with the respective sales orders. (AS 2201.39)

The issuer used an IT system to process and record revenue transactions. In its testing of controls over revenue the firm tested various automated controls that used data and reports generated or maintained by this IT system. The accuracy and completeness of these data and reports depended on effective ITGCs. As a result of the following deficiencies in the firm's testing of ITGCs the firm's testing of these automated controls was not sufficient. (AS 2201.46)

The firm selected for testing certain user access controls over this IT system that consisted of the configuration of the IT systems to restrict access to authorized users depending on the nature of the activities performed by the users. The firm did not test aspects of these controls that would address certain risks identified by the firm associated with certain personnel having privileged access to specific functions of the IT system. (AS 2201.42 and .44)

The sample size the firm used in its certain of its substantive procedures to test revenue was too small to provide sufficient appropriate audit evidence because 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. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A)

For the sales transactions selected for testing the firm did not perform procedures to test whether revenue recognition criteria had been satisfied. (AS 2301.08)

For the sales transactions selected for testing the firm did not perform procedures to test whether revenue recognition criteria had been satisfied. (AS 2301.08)

The firm did not identify and appropriately address the issuer's omission of certain disclosures required by FASB ASC Topic 606 Revenue from Contracts with Customers. (AS 2810.30 and .31)

To test revenue the firm selected sales transactions for testing that exceeded a monetary threshold. The firm did not perform procedures beyond performing year-end cut-off procedures to test the remaining population of sales transactions. (AS 1105.27; AS 2301.08)

The issuer used a service organization to invoice customers when services were rendered. The following deficiencies were identified: · The firm selected for testing a complementary user control over the review of sales orders. The firm did not test certain attributes of this control intended to validate both the accuracy of rates charged to customers and the timing of services rendered. In addition the firm did not identify and test any other complementary user controls designed to ensure that the services were rendered as scheduled in the service organization's system. (AS 2201.B22)

The issuer used a service organization to invoice customers when services were rendered. The following deficiencies were identified: · The firm selected for testing a complementary user control over the review of a comparison of a system-generated discrepancy report to a manually prepared service log. 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.B22)

The issuer recognized certain revenue based on an arrangement with an external party. The firm did not perform any procedures to evaluate whether the issuer's arrangement represented a contract with an identifiable customer in conformity with FASB ASC Topic 606 Revenue from Contracts with Customers. (AS 2301.08 and .13)

With respect to a second IT system the firm did not identify and test any controls over the accuracy and completeness of data received from external sources that was processed by this IT system. (AS 2201.39)

A third IT system was hosted by a service organization. The firm did not perform any procedures to test the design and operating effectiveness of complementary user controls the issuer implemented to address a stated control objective in the service auditor's report. (AS 2201.42 .44 and .B22)

The issuer recognized certain revenue based on an arrangement with an external party. The firm did not perform any procedures to evaluate the reliability of data the issuer used to record this revenue. (AS 1105.04 and .06)

The firm did not perform any procedures to test certain data used to recognize certain other revenue. (AS 2301.08 and .13)

The issuer used multiple information-technology (IT) systems to record transactions related to revenue. In its testing of controls over revenue the firm tested an IT-dependent manual control that used data generated by these IT systems. As a result of the deficiencies in the firm's testing of the controls over these IT systems the firm's testing of the IT-dependent manual control was not sufficient. (AS 2201.46)

The issuer used multiple information-technology (IT) systems to record transactions related to revenue. In its testing of controls over revenue the firm tested an IT-dependent manual control that used data generated by these IT systems. With respect to one of these IT systems: · The firm did not perform procedures beyond inquiry and reading the issuer's policies to test certain logical user access controls. (AS 2201.42 and .44)

The issuer used multiple information-technology (IT) systems to record transactions related to revenue. In its testing of controls over revenue the firm tested an IT-dependent manual control that used data generated by these IT systems. With respect to one of these IT systems: · The firm did not identify and test any controls related to IT operations. (AS 2201.39)

The issuer used multiple information-technology (IT) systems to record transactions related to revenue. In its testing of controls over revenue the firm tested an IT-dependent manual control that used data generated by these IT systems. With respect to one of these IT systems: · The firm did not identify and test controls over program change management except for one control over the final approval of program changes. For this control 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 2201.39 .42 and .44)

The issuer used multiple information-technology (IT) systems to record transactions related to revenue. In its testing of controls over revenue the firm tested an IT-dependent manual control that used data generated by these IT systems. With respect to one of these IT systems: · The firm selected for testing a control over a review of an annual IT general controls assessment performed by the issuer's internal auditor. 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 did not perform procedures to evaluate the reliability of certain information it obtained from external sources that it used in its substantive procedures for certain revenue. (AS 1105.04 and .06)

The firm did not perform any procedures to evaluate whether the issuer's recognition of certain revenue was in conformity with FASB ASC Topic 606 Revenue from Contracts with Customers. (AS 2301.08 and .13)

The firm did not evaluate the appropriateness of the issuer's revenue recognition policy for certain revenue. (AS 2301.08)

The firm did not perform sufficient procedures to evaluate whether the issuer satisfied its performance obligations prior to the recognition of revenue because it limited its procedures to testing cash receipts. (AS 2301.08 and .13)

The firm did not perform procedures to test sales discounts. (AS 2301.08 and .13)

The firm also did not perform procedures to test or test any controls over the completeness of certain information it used to test revenue. (AS 1105.10)

The firm did not identify and evaluate that certain of the issuer's disclosures related to revenue were inaccurate. (AS 2810.30 and .31)

The firm did not identify and evaluate the issuer's omission of certain disclosures required by FASB ASC Topic 606 Revenue from Contracts with Customers. (AS 2810.30 and .31)

The firm did not perform sufficient procedures to test a subset of this revenue because it limited its procedures to tracing certain transactions to cash receipts. (AS 2301.08)

The firm did not perform procedures to test another subset of revenue beyond reviewing a sales listing obtained from an external source. (AS 2301.08)