- Inspection year
- 2019
- Report date
- 18-Mar-2021
- PCAOB release
- 104-2021-084
- Audits reviewed
- 2
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 50%
- 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 | Receivables | The issuer had certain receivables that were covered by security interests in related non-cash collateral. The firm did not perform sufficient procedures to evaluate the collectability of the receivables because its procedures were limited to confirming the value of the related collateral with the borrowers. (AS 2501.07) Financial statement audit only | AS 2501.7 |