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With respect to the firm's substantive testing: · For certain other revenue the firm obtained the issuer's revenue recognition schedule and recalculated a sample of items. The firm did not consider the different revenue recognition methods when recalculating its sample. (AS 2301.08)

With respect to the firm's substantive testing: · The firm did not perform any procedures to test certain related accounts. (AS 2301.08)

The firm's internal inspection program inspected this audit and reviewed this area but did not identify the deficiencies below. The firm did not perform any substantive procedures to evaluate the reliability of information obtained from external sources that it used to test certain revenue and related accounts. (AS 1105.04 and .06)

To test certain revenue the firm selected sales transactions for testing that exceeded a monetary threshold. The firm did not perform procedures to test the remaining population of sales transactions. (AS 1105.27; AS 2301.08)

To test the related receivables the firm selected items for testing that exceeded a monetary threshold or met specific criteria. The firm did not perform any procedures to test the remaining population of receivables. (AS 1105.27; AS 2301.08)

The issuer recognizes multiple types of revenue. For one type of revenue and the related accounts which were measured based on estimates the following deficiency was identified: • The firm did not perform any procedures to test whether the issuer satisfied its performance obligations prior to the recognition of certain of this revenue. (AS 2301.08 and .13)

For a second type of revenue the following deficiency was identified: • For certain revenue of this type the firm did not perform sufficient procedures to evaluate the issuer's identification of performance obligations because it did not evaluate (1) the issuer's basis for concluding that the goods and services or bundles thereof represented a single or multiple performance obligation(s) and (2) whether the issuer was acting as the principal for the transaction rather than an agent. (AS 2301.08 and .13)

For a second type of revenue the following deficiency was identified: • The firm did not perform sufficient procedures to test when the issuer recognized revenue because it did not perform procedures to evaluate whether (1) the issuer had satisfied the performance obligation(s) at the time revenue was recognized and (2) the revenue for each performance obligation should have been recognized at a point-in-time or over time. (AS 2301.08 and .13)

For a second type of revenue the following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the determination of the transaction prices because when concluding that variable consideration did not exist the firm did not evaluate aspects of the revenue transactions that indicated the presence of variable consideration. (AS 2301.08 and .13; AS 2810.03)

The issuer had multiple subsidiaries. During the year the issuer entered into a certain type of transaction through one of its subsidiaries. The following deficiency was identified: · The firm did not evaluate whether the issuer's accounting for the transactions was appropriate. (AS 2301.08)

The firm did not perform sufficient procedures to test one type of revenue because its procedures were limited to determining for a sample of transactions that a contract existed between the issuer and the customer. (AS 2301.08)

The firm did not perform sufficient procedures to test another type of revenue because it limited its procedures to tracing a sample of revenue transactions to issuer-prepared invoices and/or other issuer prepared information. (AS 2301.08)

The firm did not perform procedures to test the completeness of a related account. (AS 2301.08)

In addition the firm did not perform sufficient procedures to test this account because it limited its procedures to tracing a sample of transactions to certain issuer-prepared information. (AS 2301.08)