- Inspection year
- 2020
- Report date
- 28-Feb-2022
- PCAOB release
- 104-2022-072a
- 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
- 2
- 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 | Inventory | The firm did not test or in the alternative test any controls over the accuracy and completeness of the system-generated report that the issuer used to classify non-current inventory which was separately presented in the financial statements. (AS 1105.10) Financial statement audit only | AS 1105.10 |