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Search and filter 7,142 Part I.A deficiencies.
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| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| Bush & Associates CPA LLC United States | Significant Transactions Little or no substantive testing | During the year the issuer reported a significant transaction. The following deficiency was identified: • The firm did not perform procedures to test the existence and completeness of certain aspects of this transaction. (AS 2301.08) Financial statement audit only · full report | AS 2301.8 | |
| Bush & Associates CPA LLC United States | Significant Transactions Little or no substantive testing | During the year the issuer reported a significant transaction. The following deficiency was identified: • The firm did not perform procedures to test whether the issuer appropriately accounted for certain aspects of this transaction. (AS 2301.08) Financial statement audit only · full report | AS 2301.8 | |
| Elkana Amitai CPA Israel | Significant Transactions Little or no substantive testing | During the year the issuer entered into a significant transaction. The following deficiency was identified: • The firm did not evaluate the appropriateness of certain other aspects of the issuer's accounting for this transaction. (AS 2301.08) Financial statement audit only · full report | AS 2301.8 | |
| KCCW Accountancy Corp. United States | Significant Transactions Little or no substantive testing | The firm's internal inspection program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The issuer entered into a significant transaction during the year. The following deficiencies were identified: · The firm did not perform procedures to evaluate the accounting for the transaction including the subsequent accounting. (AS 2301.08) Financial statement audit only · full report | AS 2301.8 | |
| KCCW Accountancy Corp. United States | Significant Transactions Little or no substantive testing | The firm's internal inspection program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The issuer entered into a significant transaction during the year. The following deficiencies were identified: · The firm did not perform procedures to evaluate the presentation and disclosures related to the transaction. (AS 2301.08) Financial statement audit only · full report | AS 2301.8 | |
| PAN-CHINA SINGAPORE PAC Singapore | Significant Transactions Little or no substantive testing | The firm did not perform substantive procedures to evaluate whether the issuer appropriately accounted for certain significant transactions in accordance with GAAP beyond reading the contractual agreements and inquiring of management. (AS 2301.08) Financial statement audit only · full report | AS 2301.8 | |
| PAN-CHINA SINGAPORE PAC Singapore | Significant Transactions Little or no substantive testing | During the year the issuer entered into certain significant transactions. The following deficiency was identified: • The firm did not perform substantive procedures to test whether the issuer's accounting for and presentation of these transactions was in accordance with GAAP. (AS 2301.08) Financial statement audit only · full report | AS 2301.8 | |
| PAN-CHINA SINGAPORE PAC Singapore | Significant Transactions Little or no substantive testing | During the year the issuer entered into certain significant transactions. The following deficiency was identified: • The firm did not perform substantive procedures to test the fair value of certain aspects of these transactions beyond obtaining and testing the mathematical accuracy of the issuer's estimates. (AS 2501.07) Financial statement audit only · full report | AS 2501.7 | |
| Yusufali & Associates, LLC United States | Significant Transactions Little or no substantive testing | The firm did not perform any procedures to test a significant transaction. (AS 2301.08) Both financial statement and ICFR audits · full report | AS 2301.8 |
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