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The issuer engaged an external specialist to determine the fair value of a significant account. The following deficiencies were identified: - The firm did not evaluate the relevance of certain data from sources external to the issuer that the company's specialist used to develop an assumption. (AS 1105.A8a)

The issuer engaged an external specialist to determine the fair value of a significant account. The following deficiencies were identified: - The firm did not evaluate the relevance and reliability of certain other data from sources external to the issuer that the company's specialist used to develop its assumptions. (AS 1105.A8a)

The firm's internal inspection program inspected this audit and reviewed these areas but did not identify the deficiencies below. The issuer engaged an external specialist to develop an estimate related to this significant account. The firm did not identify and test any controls over the assumptions used by the company's specialist. (AS 2201.39)

The firm's internal inspection program inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm's approach for substantively testing this estimate was to test the issuer's process and the firm engaged another external specialist to perform a review of the company's specialist's report. The following deficiency was identified: · The firm did not identify and evaluate a departure from GAAP related to an aspect of the issuer's methodology that was used to develop the estimate. (AS 2501.10)

The firm's internal inspection program inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm's approach for substantively testing this estimate was to test the issuer's process and the firm engaged another external specialist to perform a review of the company's specialist's report. The following deficiency was identified: · The firm did not perform sufficient procedures to evaluate whether the auditor-engaged specialist's work provided sufficient appropriate audit evidence because it did not perform additional procedures or request the auditor-engaged specialist perform additional procedures to address the disclaimer in the auditor-engaged specialist's report. (AS 1210.09 and .12)

The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account beyond obtaining and reading the company's specialist's report. Further the firm did not perform procedures with respect to its use of the work of the company's specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform sufficient procedures to evaluate whether the methodology used by the company's specialist to develop the year-end fair value of the significant account was appropriate under the circumstances because the firm did not evaluate whether the data and significant assumptions were appropriately applied under the applicable financial reporting framework. (AS 1105.A8c)

The issuer engaged specialists to estimate certain portions of a significant account. The following deficiencies were identified: · The firm did not perform procedures to test the accuracy of certain issuer-produced data that the company's specialist used in developing certain individual estimates beyond testing the accuracy of the data in the aggregate. (AS 1105.10)

The issuer engaged specialists to estimate certain portions of a significant account. The following deficiencies were identified: · For one of the estimates the firm did not perform any procedures to evaluate whether the methods used by the company's specialist were appropriate under the circumstances taking into account the requirements of the applicable financial reporting framework. (AS 1105.A8c)