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The issuer engaged a specialist to develop an estimate of a significant account. The firm selected a sample to test the accuracy and completeness of certain data used by the company's specialist. The firm did not sufficiently test the accuracy and completeness of this data because it selected its sample from a sub-population of the data. (AS 1105.A8a)

The issuer engaged a specialist to develop an estimate of a significant account. The firm selected a sample to test the accuracy and completeness of certain data used by the company's specialist. The firm did not test the accuracy of certain other data that the company's specialist used to develop a significant assumption. (AS 1105.A8a)

The firm used an issuer-prepared schedule and certain system-generated reports in certain of its substantive procedures to test this significant account but did not test the accuracy and completeness of the schedule and reports. (AS 1105.10)

The firm used issuer-prepared schedules in certain other of its substantive procedures to test this significant account but did not test the completeness of the schedules. (AS 1105.10)

The firm's approach to testing the account included selecting a sample of transactions from certain portions of the account using issuer-provided reports. The firm did not test or in the alternative identify and test any controls over the accuracy and completeness of data and reports used to test two other portions of the account. (AS 1105.10).

The firm selected for testing two controls over the review of transactions recorded to a significant account. The firm did not test the aspects of both of these controls that addressed the accuracy and completeness of the information used in their operation. (AS 2201.42 and .44)

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 procedures to test or test any controls over the accuracy and completeness of certain aspects of the data that the firm used in its substantive testing of a significant account. (AS 1105.10)

The issuer reported a significant account at fair value. The firm's approach to substantively testing the fair value of this account was to test the issuer's process and the firm engaged an external specialist to evaluate certain of the significant assumptions that the issuer used to develop the fair value. The following deficiency was identified: · The firm did not perform procedures to test or in the alternative identify and test controls over the accuracy and completeness of certain issuer-produced information the issuer used to develop the fair value of this account. (AS 1105.10)

The firm selected a sample of transactions to test a significant account during certain months of the year. The following deficiencies were identified: - The firm did not test or in the alternative test any controls over the accuracy and completeness of certain issuer data and reports it used to test these transactions. (AS 1105.10)

The issuer reported an estimate related to this significant account. The following deficiency was identified: • The firm did not perform any procedures to test or test any controls over the accuracy and completeness of issuer-produced information that the issuer used to develop significant assumptions. (AS 1105.10)

With respect to another significant account the following deficiency was identified: · The firm did not perform procedures to test an adjustment to this account beyond tracing amounts to an issuer-prepared schedule. (AS 2301.08)

The firm's approach for substantively testing the fair value of the significant account was to review and test management's process. The firm not perform any substantive procedures to test or in the alternative identify and test any controls over the accuracy and completeness of the internal data and did not evaluate the relevance and reliability of the external data the issuer used to develop certain assumptions. (AS 2502.26 .28 and .39)

The issuer used a valuation model to determine the fair value of a significant account. The firm selected for testing certain controls that consisted of management's review of the reasonableness of the assumptions used in the valuation model and the output from the valuation model. The firm did not identify and test any controls over the accuracy and completeness of the data used in the operation of the controls. (AS 2201.39)

The firm did not identify and test the necessary complementary user controls to place reliance on or identify and test any other controls over the accuracy and completeness of certain assumptions and reports from a service organization used in the operation of controls. (AS 2201.39 and .B22)

The firm performed substantive analytical procedures to test this significant account. The following deficiency was identified: • The firm used certain system-generated data to develop its expectations but did not perform any procedures to test or identify and test any controls over the accuracy and completeness of this data. (AS 2305.16)

The firm selected for testing certain controls over a significant account. For another control the firm did not identify and test any controls over the accuracy and completeness of the system-generated reports used in the operation of the control. (AS 2201.39)