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The issuer engaged a specialist to develop an estimate. The firm did not test the accuracy and completeness of issuer-produced data that the company's specialist used to develop the estimate. (AS 1105.A8a)

The issuer engaged a specialist to develop certain significant assumptions that the issuer considered in determining a significant estimate. The firm's approach for substantively testing the estimate was to test the issuer's process. The following deficiency was identified: ? The firm did not perform any procedures to test the accuracy and completeness of company-produced data and evaluate the relevance and reliability of certain other data from sources external to the issuer that the specialist used to develop the significant assumptions the issuer considered in determining the estimate. (AS 1105.A8a)

The firm's approach for substantively testing the estimate was to review and test management's process. The firm did not perform any substantive procedures to test or identify and test controls over the accuracy and completeness of internal data the issuer used in determining assumptions. (AS 1105.10; AS 2501.11) [The citations in this paragraph refer to AS 2501 Auditing Accounting Estimates which was in effect for this audit. This standard was replaced by AS 2501 Auditing Accounting Estimates Including Fair Value Measurements which became effective for audits of financial statements for fiscal years ending on or after December 15 2020.]

The issuer used various models and assumptions to determine the estimate. The following deficiencies were identified: · The firm selected for testing controls that consisted of the review and approval of certain assumptions used to determine the estimate. The firm did not identify and test any controls over the accuracy and completeness of data used in the operation of these controls. (AS 2201.39)

The firm selected for testing certain controls over the issuer's review of a significant estimate. The firm did not identify and test any controls over the accuracy and completeness of the data and reports that were used in the operation of these controls. (AS 2201.39)

The firm's approach for substantively testing this significant estimate was to test the issuer's process. The following deficiencies were identified: • The firm did not test the accuracy and completeness of certain data the issuer used to determine a component of this significant estimate. (AS 1105.10)

The issuer used various models and assumptions to determine the estimate. The firm selected for testing controls that consisted of the reviews and validations of certain models and assumptions used by the issuer to determine the estimate. For two of the controls 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's approach for substantively testing the estimate was to review and test management's process. The firm did not test or in the alternative test any controls over the accuracy and completeness of data used by the issuer to develop certain of these assumptions. (AS 1105.10; AS 2501.11)

The significant estimate consisted of multiple components that were valued by the issuer using various inputs assumptions models and methodologies. With respect to the components of the significant estimate the following deficiency was identified: • The firm selected for testing a control that consisted of management's review and approval of certain models used by the issuer to estimate the valuation for the collective components. The firm did not (1) identify and test any controls over the accuracy and completeness of certain information used in the performance of the control (AS 2201.39)

The significant estimate consisted of multiple components that were valued by the issuer using various inputs assumptions models and methodologies. With respect to the components of the significant estimate the following deficiency was identified: • The firm selected for testing another control that consisted of the issuer's review of another input used by the issuer to estimate the valuation for the component. The firm did not (1) identify and test any controls over the accuracy and completeness of certain data used in the operation of the control (AS 2201.39)

The firm's approach for substantively testing the estimate was to review and test management's process. The firm did not test or in the alternative test any controls over the accuracy and completeness of certain data used to determine the estimate. (AS 1105.10; AS 2501.11)