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To test accounts receivable the firm sent a sample of positive confirmation requests by electronic mail and received responses by electronic mail certain of which were returned with exceptions. The following deficiencies were identified: · The sample size the firm used to test accounts receivable was too small to provide sufficient appropriate audit evidence because the firm did not take into account tolerable misstatement for the population. (AS 2315.16 .23 and .23A)

To test accounts receivable the firm sent a sample of positive confirmation requests by electronic mail and received responses by electronic mail certain of which were returned with exceptions. The following deficiencies were identified: · The firm did not consider performing procedures to address the risks associated with the electronic responses such as verifying the source and contents of the confirmation responses. (AS 2310.29)

To test accounts receivable the firm sent a sample of positive confirmation requests by electronic mail and received responses by electronic mail certain of which were returned with exceptions. The following deficiencies were identified: · For the confirmations returned with exceptions the firm did not perform any procedures to evaluate the nature of those exceptions. (AS 2310.33)

The firm did not perform sufficient procedures to evaluate whether the issuer recognized certain revenue in accordance with FASB ASC Topic 606 Revenue from Contracts with Customers because it did not evaluate the issuer's conclusions about collectability and satisfaction of performance obligations beyond obtaining confirmations from certain customers. (AS 2301.08 and .13)

To test revenue and related accounts the firm sent positive confirmation requests to the issuer's customers and performed certain other substantive procedures. The following deficiencies were identified: · For one response returned without exception in which the customer indicated its agreement to the amounts invoiced by the issuer during the year the firm did not perform any procedures to test whether the issuer had satisfied its performance obligations for the amounts invoiced. (AS 2301.08 and .13)

To test revenue and related accounts the firm sent positive confirmation requests to the issuer's customers and performed certain other substantive procedures. The following deficiencies were identified: · The firm did not evaluate the relevance and reliability of information obtained from external sources it used in its testing. (AS 1105.04 and .06)

To test revenue and related accounts the firm sent positive confirmation requests to the issuer's customers and performed certain other substantive procedures. The following deficiencies were identified: · The firm did not perform any procedures to evaluate certain selected revenue transactions. (AS 2301.08 and .13)

The firm's approach to test revenue included confirming amounts billed with a sample of the issuer's customers. For confirmations received the firm did not perform procedures to test whether the performance obligations were satisfied to recognize revenue. (AS 2301.08)