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Deloitte LLP
United Kingdom · Deloitte Touche Tohmatsu Limited · Triennially Inspected
- Inspection year
- 2019
- Report date
- 11-Feb-2021
- PCAOB release
- 104-2021-055
- Audits reviewed
- 3
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 33%
- Part I.A deficiencies
- 1
- Part I.B deficiencies
- —
- Report
- View PDF ↗
Deficiencies (1)
Grouped by issuer and in the same order as the PCAOB report, so each item ties back directly to the source.
Issuer A1 deficiency
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Financial Instruments | The firm sent positive confirmation requests to the custodians of the component's financial instruments and identified certain differences between the information confirmed by the custodians and the component's records. The firm did not (1) evaluate the nature of exceptions identified in the confirmation replies; (2) evaluate the evidence provided by the confirmation replies; or (3) perform any other procedures to test the existence of the financial instruments given the occurrence of these exceptions. (AS 2310.33) Financial statement audit only | AS 2310.33 |