- Inspection year
- 2019
- Report date
- 06-Jul-2021
- PCAOB release
- 104-2021-132
- Audits reviewed
- 1
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 100%
- 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 | Certain Assets | The issuer used a service organization to initiate and process transactions related to certain assets and identified relevant user controls. The firm did not identify and test a complementary user control over the valuation of these assets or identify and test any other controls that addressed the valuation of these assets. (AS 2201.39 and .B22) ICFR audit only | AS 2201.39; AS 2201.B22 |