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Firm	Area	Deficiency	Standard	Flags
PricewaterhouseCoopers Hong Kong · PricewaterhouseCoopers International Limited	Revenue and Related Accounts Reliance on a specialist or pricing service	The firm did not perform procedures to test the estimate beyond performing certain recalculations and obtaining the company's specialist report. Further the firm did not perform any procedures to use the work of the company's specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07) Both financial statement and ICFR audits · full report	AS 1105.A1; AS 1105.A10; AS 1105.A2; AS 1105.A3; AS 1105.A4; AS 1105.A5; AS 1105.A6; AS 1105.A7; AS 1105.A8; AS 1105.A9; AS 2501.7

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