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As a result of the firm's ITGC testing deficiency the firm did not perform sufficient substantive procedures to test revenue and related accounts because it did not test or sufficiently test controls over the accuracy and completeness of certain system-generated data that it used to substantively test these account balances. (AS 1105.10)

The issuer used an information technology (IT) system to initiate process and/or record transactions related to certain revenue and related accounts. In its testing of controls over a revenue-related account the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. As a result of the following deficiency in the firm's testing of IT general controls (ITGCs) the firm's testing of these automated and IT-dependent manual controls was not sufficient. (AS 2201.46)

With respect to change management: The firm selected for testing change management controls over this IT system that consisted of the documentation review testing and approval of changes in a ticketing system prior to their migration into production. The firm did not perform sufficient procedures to test the operating effectiveness of these controls because it limited its selection of changes for testing to a population of changes that were initiated during the period under audit without considering changes initiated outside of the period under audit but made within the period under audit. (AS 2201.44)

As a result of the firm's ITGC testing deficiency the firm did not perform sufficient substantive procedures to test a revenue-related account because it did not test or (as discussed above) sufficiently test controls over the accuracy and completeness of certain system-generated data that it used to substantively test the account balance. (AS 1105.10)

In its testing of controls over these accounts the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. As a result of the above deficiency 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 sample size that the firm used in certain of its substantive procedures to test accrued rebates was too small to provide sufficient appropriate 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 ITGC testing discussed above. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A)

The issuer used multiple information-technology (IT) systems to initiate process and record transactions related to revenue and related accounts. In its testing of controls over revenue and related accounts the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. As a result of the audit deficiencies related to the firm's testing of IT general controls (ITGCs) the firm's testing of these automated and IT-dependent manual controls was not sufficient. (AS 2201.46).

The firm used certain system change reports to select its samples for testing certain ITGCs for these systems but did not test or test any controls over the completeness of these reports. (AS 1105.10)

In the revenue process the firm selected for testing certain information technology general controls ('ITGCs') automated controls and information technology ('IT') dependent manual controls. The following deficiencies were identified: · The firm did not test the accuracy and completeness of information used in testing controls over access rights and removals. (AS 1105.10)

In the revenue process the firm selected for testing certain information technology general controls ('ITGCs') automated controls and information technology ('IT') dependent manual controls. The following deficiencies were identified: · The firm selected for testing an automated control that was designed to calculate and record revenue. The firm did not obtain an understanding of or test how the control was configured. (AS 2201.34)

In the revenue process the firm selected for testing certain information technology general controls ('ITGCs') automated controls and information technology ('IT') dependent manual controls. The following deficiencies were identified: · The firm did not identify and test controls over (1) the accuracy and completeness of information that was used in the performance of a control to verify standard terms in customer agreements; (2) superuser/administrative access to revenue systems in which various automated IT-dependent manual controls resided; (3) the accuracy and completeness of certain inputs used to recognize revenue; and (4) the determination of the units of accounting and allocation of total contract consideration to each performance obligation for contracts with multiple performance obligations. (AS 2201.39)

In the revenue process the firm selected for testing certain information technology general controls ('ITGCs') automated controls and information technology ('IT') dependent manual controls. The following deficiencies were identified: · The firm did not perform sufficient procedures to test controls over program changes for certain systems because its procedures were limited to inquiry. (AS 2201.42 and .44)

In the revenue process the firm selected for testing certain information technology general controls ('ITGCs') automated controls and information technology ('IT') dependent manual controls. The following deficiencies were identified: · The issuer used a service organization to support many of the activities of its financial reporting system. The firm did not identify and test any complementary user controls over the use of parameters over passwords. (AS 2201.B22)

In the revenue process the firm selected for testing certain information technology general controls ('ITGCs') automated controls and information technology ('IT') dependent manual controls. The following deficiencies were identified: · The firm selected for testing an automated control over segregation of duties. The firm however did not directly test the control because its procedures were limited to evaluating whether the functions assigned to employees were consistent with effective segregation of duties. (AS 2201.42 .44 and .B9)

In the revenue process the firm selected for testing certain information technology general controls ('ITGCs') automated controls and information technology ('IT') dependent manual controls. The following deficiencies were identified: · The firm identified deficiencies related to controls over reviewing user access and complementary user controls. The firm did not evaluate these deficiencies to determine if the deficiencies individually or in combination constituted material weaknesses. (AS 2201.62)

The issuer used multiple information technology (IT) systems to initiate process and record transactions related to revenue and related accounts. In its testing of controls over these accounts the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. As a result of deficiencies in the firm's testing of IT general controls (ITGCs) the firm's testing of these automated and IT-dependent controls was not sufficient. (AS 2201.46)

The issuer used multiple information technology (IT) systems to initiate process and record transactions related to revenue and related accounts. In its testing of controls over these accounts the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. The firm selected for testing controls over administrative access and monitoring but did not perform procedures beyond inquiry to test (1) certain of these controls and (2) an aspect of another of these controls. (AS 2201.42 and .44)

The issuer used multiple information technology (IT) systems to initiate process and record transactions related to revenue and related accounts. In its testing of controls over these accounts the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. The firm did not identify and test any controls over certain automated functionality related to change management and user access. (AS 2201.39)

The issuer used multiple information technology (IT) systems to initiate process and record transactions related to revenue and related accounts. In its testing of controls over these accounts the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. The firm selected for testing controls over change management and user access but for certain of these controls did not perform procedures beyond inquiry to test or test any controls over (1) the completeness of the population of items from which it made its selections for testing or (2) the accuracy of information the firm used in its testing. Further for another of these change management controls when testing the completeness of the population from which the firm made its selections for testing the firm did not test all relevant sources of changes. (AS 1105.10)