PCAOB Deficiency Tracker

Explorer

Search and filter 7,142 Part I.A deficiencies.

Clear

Tip: audit area, failure mode, country, network, and year each let you pick several options at once — results include any you select.

FiltersSignificant AccountsOther testing deficiencyClear all
4 resultsPage 1 of 1
FirmAreaDeficiencyStandardFlags
Ciro E. Adams, CPA, LLC
United States
Significant Accounts
Other testing deficiency
The firm did not evaluate beyond reviewing issuer documentation the issuer's adoption of new accounting principles. (AS 2810.30)
Financial statement audit only · full report
AS 2810.30
Squar Milner LLP
United States
Significant Accounts
Other testing deficiency
The firm did not test the presentation and disclosure of certain significant accounts beyond testing the mathematical accuracy of the issuer's calculations. (AS 2502.43)
Financial statement audit only · full report
AS 2502.43
Whitley Penn LLP
United States
Significant Accounts
Other testing deficiency
The firm's approach for substantively testing the fair value of the significant account was to review and test management's process. The firm did not test whether the fair value measurement was accurately calculated from the data and the issuer's assumptions. (AS 2502.39)
Both financial statement and ICFR audits · full report
AS 2502.39
Whitley Penn LLP
United States
Significant Accounts
Other testing deficiency
The firm used the work of an external party engaged by management to test certain controls that addressed this significant account. The firm did not evaluate the quality and effectiveness of the external party's work. (AS 2605.24)
Both financial statement and ICFR audits · full report
AS 2605.24
← PreviousPage 1 of 1Next →