- Inspection year
- 2020
- Report date
- 10-Mar-2022
- PCAOB release
- 104-2022-083
- 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 | Prepayment for Land | The issuer disclosed that a prepayment for land was refundable even though the deadline for the rights to receive the refund expired prior to year end. The firm did not evaluate whether the issuer appropriately disclosed this prepayment as refundable. (AS 2810.03 .30 and .31) Financial statement audit only | AS 2810.3; AS 2810.30; AS 2810.31 |