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PricewaterhouseCoopers AS
Norway · PricewaterhouseCoopers International Limited · Triennially Inspected
- Inspection year
- 2019
- Report date
- 24-Feb-2021
- PCAOB release
- 104-2021-075
- 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 | Revenue | The component entered into long-term contractual arrangements with customers for products and services and management represented that contracts generally contained one performance obligation. The firm did not evaluate whether contracts contained multiple performance obligations and if they did whether revenue was appropriately allocated to each distinct performance obligation and recognized only when the related performance obligations were satisfied. (AS 2810.33) Financial statement audit only | AS 2810.33 |