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The issuer used various models methodologies and assumptions to determine the estimate. The following deficiencies were identified: · The firm selected for testing change management and user access controls over an application used by the issuer to determine the estimate. In testing controls over user access the firm did not perform sufficient procedures to test the access controls because it limited its testing to users with certain access privileges. (AS 2201.42 and .44)

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 of certain data it used to test a component of this significant estimate. (AS 1105.10)

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's approach for testing the valuation for the component was to limit its substantive testing to certain balances over a specified threshold. The firm did not perform any procedures to substantively test the balances below the threshold. (AS 2315.24)

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 did not perform procedures to evaluate whether the issuer's presentation and disclosure and valuation for a component was in conformity with the relevant financial reporting framework. (AS 2301.08)

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 (3) perform any procedures to test or test any controls over the completeness of the population of models from which it made its selections to test this control. (AS 1105.10)

For certain assets that were evaluated for impairment the issuer determined adjustment factors that were important inputs used in developing this estimate. The following deficiencies were identified: · The firm's approach for substantively testing the reasonableness of this estimate was to test the issuer's process. The firm did not perform any procedures to evaluate the relevance of certain data that the issuer used to develop the adjustment factors. (AS 1105.04 and .06)

The firm selected for testing a quarterly control over portions of the estimate. The firm tested this control through the second quarter but did not perform any procedures to update the results of its testing from that interim date to the issuer's year end. (AS 2301.29)