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PricewaterhouseCoopers Auditores Independentes Ltda.
Brazil · PricewaterhouseCoopers International Limited · Triennially Inspected
- Inspection year
- 2020
- Report date
- 21-Apr-2022
- PCAOB release
- 104-2022-127
- Audits reviewed
- 3
- Audits w/ Part I.A deficiencies
- 2
- Part I.A deficiency rate
- 67%
- Part I.A deficiencies
- 3
- Part I.B deficiencies
- —
- Report
- View PDF ↗
Deficiencies (3)
Grouped by issuer and in the same order as the PCAOB report, so each item ties back directly to the source.
Issuer A2 deficiencies
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Business Combinations | The firm did not evaluate the relevance and reliability of information used by an external specialist engaged by the issuer to determine the fair value of certain acquired assets. (AS 2502.31) Financial statement audit only | AS 2502.31 | |
| 2 | Business Combinations | The firm did not evaluate the reasonableness of certain assumptions developed by the specialist. (AS 2502.26 and .28) Financial statement audit only | AS 2502.26; AS 2502.28 |
Issuer B1 deficiency
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Long-Lived Assets | The firm did not identify and test any controls over the issuer's review of long-lived assets for indicators of potential impairment. (AS 2201.39) ICFR audit only | AS 2201.39 |