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Deloitte Accountants B.V
Netherlands · Deloitte Touche Tohmatsu Limited · Triennially Inspected
- Inspection year
- 2019
- Report date
- 15-Mar-2021
- PCAOB release
- 104-2021-080
- 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
- 1
- 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 issuer records revenue based on contractual terms with customers. The firm did not perform audit procedures that addressed an assessed risk of material misstatement associated with the recognition of revenue because the firm did not evaluate certain terms used to recognize revenue against the underlying customer contracts or other supporting documentation. (AS 2301.08) Financial statement audit only | AS 2301.8 |