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Search and filter 7,142 Part I.A deficiencies.
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| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| KPMG Auditores Independentes Brazil · KPMG International Cooperative | Significant Estimates Sample too small or unsupported | The issuer used various models and assumptions to determine the estimate. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test the estimate were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm's control testing discussed above. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A) Both financial statement and ICFR audits · full report | AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A | |
| PricewaterhouseCoopers, S.C. Mexico · PricewaterhouseCoopers International Limited | Significant Estimates Sample too small or unsupported | The issuer used various models and assumptions to determine the estimate. The following deficiencies were identified: · The sample size the firm used in certain of its substantive procedures to test the estimate was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm's control testing discussed above. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A) Both financial statement and ICFR audits · full report | AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A | |
| PwC Contadores y Auditores SAS Colombia · PricewaterhouseCoopers International Limited | Significant Estimates Sample too small or unsupported | 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 sample sizes the firm used in its substantive procedures to test the reasonableness of certain assumptions used by the issuer to estimate the valuation for a component were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to certain of the deficiencies in the firm's control testing discussed above. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A) Both financial statement and ICFR audits · full report | AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A | Significant risk |
| Squar Milner LLP United States | Significant Estimates Sample too small or unsupported | The firm performed substantive procedures to test certain factors used by the issuer to determine the estimate. The following deficiencies were identified: · The sample sizes the firm used in those procedures were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm's control testing discussed above. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A) Financial statement audit only · full report | AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A |
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