PCAOB Deficiency Tracker

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FiltersSignificant TransactionsManagement review controls not fully evaluatedClear all
2 resultsPage 1 of 1
FirmAreaDeficiencyStandardFlags
EisnerAmper LLP
United States
Significant Transactions
Management review controls not fully evaluated
The firm selected for testing a control that consisted of management's review of the accounting for a significant transaction. The firm did not evaluate the specific review procedures that the control owner performed to evaluate the reasonableness of an estimate related to the significant transaction. (AS 2201.42 and .44)
Both financial statement and ICFR audits · full report
AS 2201.42; AS 2201.44
Significant risk
PricewaterhouseCoopers
Hong Kong · PricewaterhouseCoopers International Limited
Significant Transactions
Management review controls not fully evaluated
The firm selected for testing a control that consisted of the issuer's review of the initial accounting treatment of significant transactions. The firm did not evaluate the review procedures that the control owners performed including the procedures to identify items for follow-up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)
Both financial statement and ICFR audits · full report
AS 2201.42; AS 2201.44
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