← Back to Explorer
Deloitte & Touche Ltda.
Colombia · Deloitte Touche Tohmatsu Limited · Triennially Inspected
- Inspection year
- 2020
- Report date
- 27-Jan-2022
- PCAOB release
- 104-2022-047
- 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
- —
- 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 | Other Receivables | To test other receivables the firm sent positive confirmation requests to a selection of the issuer's customers. The firm did not receive a response to any of the confirmation requests sent and did not perform alternative procedures to test whether the recorded amounts of the other receivables were accurate and existed as of the confirmation date. (AS 2310.31) Financial statement audit only | AS 2310.31 |