PCAOB Deficiency Tracker
Insights
Explorer
Trends
About
Explorer
Search and filter 7,142 Part I.A deficiencies.
Search
Audit area
All
A Significant Account
A Significant Estimate
Accounts Payable
Accounts Receivable
Accounts Receivable and Related Assets
Accruals
Accruals and Other Liabilities
Accrued Commissions
Accrued Expense
Accrued Expenses
Accrued Liabilities
Accrued Liabilities and Related Expenses
Accrued Liability
Accrued Revenue and Deferred Revenue
Acquired Real Estate Assets
Acquisition
Acquisition of Assets
Advanced Billings
Allowance for Credit/Loan Losses
Allowance for Doubtful Accounts
Asset Acquisition
Asset Retirement Obligations
Audit Evidence
Audit Planning
Balance Sheet Account
Benefits Paid to Participants
Business Combinations
Capital Share Transactions
Capitalized Internally Developed Software
Capitalized Software
Cash
Cash Equivalents
Cash Flows
Cash and Cash Equivalents
Certain Assets
Certain Assets and Liabilities
Certain Assets and Related Liabilities
Certain Income Statement Transactions
Certain Liabilities
Certain Receivable
Certain Receivables
Certain Revenue
Certain Transactions
Change Management
Commissions Expense
Common Shares
Common Stock
Comparability of Financial Statements
Contingent Consideration Liability
Contingent Liability
Contract Assets
Contributions
Control Deficiencies
Convertible Debt
Convertible Debt and Warrants
Convertible Notes Payable
Convertible Notes and Warrants
Convertible Notes and a Derivative Liability
Corrected and Uncorrected Misstatements
Cost of Revenue
Cost of Sales
Debt
Deferred Income Taxes
Deferred Revenue
Deposit Liabilities
Deposits
Depreciation & Amortization
Derivative Asset
Derivative Liabilities
Derivatives
Digital Assets
Discontinued Operations
Dividend Income
Earnings Per Share
Environmental Liabilities
Equity
Equity Instruments
Equity and Equity Related Transactions
Equity and Warrants
Equity-Method Investments
Equity-Related Transactions
Estimate
Estimates
Evaluating Control Deficiencies
Evaluation of Control Deficiencies
Expense
Expenses
Expenses and Related Reimbursements
Exploration and Evaluation Assets
Fee and Commission Income and Related Receivables
Financial Instruments
Financial Liability
Financial Reporting
Financial Reporting Process
Financial Reporting Process and Journal Entries
Financial Reporting and Close
Financial Statement Presentation
Financial Statement Presentation and Disclosures
Foreign Currency Translation
Fraud Considerations
Fraud Procedures
Gains on Discontinued Operations
Going Concern
Goodwill
Goodwill and Intangible Assets
ITGCs
Income Statement Account
Income Taxes
Information Technology General Controls
Information Technology General Controls (ITGCs)
Insurance Reserves
Insurance-Related Liabilities
Insurance-related Assets and Liabilities, Including Insurance Reserves
Intangible Assets
Interest Income
Inventory
Investment Income
Investment Securities
Investments
Journal Entries
Leases
Liabilities
Liabilities for Incurred But Not Reported Claims
Liabilities for Insurance Reserves
Liabilities for Medical Claims
Liabilities for Self-Insurance Reserves
Liabilities for Unpaid Insurance Claims
Liability
Litigation Contingencies
Litigation, Claims, and Assessments
Loans
Loans Receivable
Loans and Deposits
Long-Lived Assets
Long-Lived Assets and Depreciation Expense
Long-Term Investments
Loss Reserves
Mineral Reserves
Mortgage Secured Notes Payable and Related Accounts
Mortgage Servicing Rights
Non-Current Assets
Notes Receivable
Oil and Gas Properties
Operating Expenses
Other Accounts Receivables
Other Assets
Other Equity-Based Transactions
Other Income
Other Investments
Other Liabilities
Other Receivables
PP&E
Participant Contributions
Participant Distributions
Participant and Employer Contributions
Partnership Interests
Payroll Expense
Payroll Expenses
Pension Assets
Pension Assets and Liabilities
Pension Liabilities
Period-End Financial Reporting Process
Planned Divestiture of Certain Subsidiaries
Planning Materiality
Plant, Property, and Equipment
Possible Illegal Acts
Post-Retirement Benefit Obligations
Preferred Shares
Preferred Stock
Prepayment for Land
Prepayments
Property, Plant, and Equipment
Proved Oil and Gas Reserves
Real Estate Investment Properties
Receivables
Reclamation and Restoration Provisions
Redeemable Common Stock
Reinsurance Recoverable
Related Accounts
Related Party Liabilities
Related Party Payables
Related Party Receivable
Related Party Receivables
Related Party Transactions
Rental Properties
Research and development Expenses
Restricted Cash
Revenue
Revenue and Accounts Receivable
Revenue and Contract Liabilities
Revenue and Deferred Revenue
Revenue and Related Accounts
Revenue and Related Receivables
Revenue and Trade Receivables
Revenue, including Allowances
Revenue-Related Account
Sales Commission Expense and Sales Commission Payable
Sales Discounts and Related Accruals
Segment Disclosures
Segment Reporting
Servicing Fee Income
Share-Based Compensation
Short-term Investments
Significant Accounts
Significant Accounts and Disclosures
Significant Assets
Significant Disclosure
Significant Estimates
Significant Transactions
Statement of Cash Flows
Stock Compensation
Stock Compensation.
Subsequent Events
Testing Controls
Trade Payables
Trade Receivables
Unbilled Receivables
Uncorrected Misstatements
Variable Interest Entities
Warrant Liability
Warrants
Warrants and Forward Purchase Agreements
Work in Progress
Failure mode
All
Management review controls not fully evaluated
IT general controls not tested
Accuracy/completeness of client data not tested
Controls not identified or tested
Sample too small or unsupported
Confirmations / alternative procedures
Estimate assumptions not evaluated
Estimate method, model, or data not evaluated
Reliance on a specialist or pricing service
Accounting or disclosure treatment not evaluated
Journal entries / fraud procedures
Risk assessment
Little or no substantive testing
Other testing deficiency
Country
All
Argentina
Australia
Austria
Belgium
Bermuda
Bolivia
Brazil
Canada
Cayman Islands
Chile
China
Colombia
Denmark
Dominican Republic
Finland
France
Germany
Ghana
Greece
Hong Kong
India
Indonesia
Ireland
Israel
Italy
Japan
Luxembourg
Malaysia
Mexico
Netherlands
Nigeria
Norway
Pakistan
Panama
Peru
Philippines
Russia
Singapore
South Africa
South Korea
Spain
Sweden
Switzerland
Taiwan
Thailand
Turkey
United Arab Emirates
United Kingdom
United States
Vietnam
Network
All
BDO International Limited
Deloitte Touche Tohmatsu Limited
Ernst & Young Global Limited
Grant Thornton International Limited
KPMG International Cooperative
PricewaterhouseCoopers International Limited
Report year
All
2026
2025
2024
2023
2022
2021
2020
Significant risk
Incorrect opinion
Apply
Clear
1 result
Page 1 of 1
Firm
Area
Deficiency
Standard
Flags
Accuity LLP
United States
Significant Estimates
Confirmations / alternative procedures
The firm did not perform procedures to test another estimate beyond reconciling the amount to a confirmation. (AS 2501.07)
Financial statement audit only ·
full report
AS 2501.7
Significant risk
← Previous
Page 1 of 1
Next →