- Inspection year
- 2021
- Report date
- 26-Jul-2022
- PCAOB release
- 104-2022-159a
- Audits reviewed
- 2
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 50%
- Part I.A deficiencies
- 3
- Part I.B deficiencies
- 4
- 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 A3 deficiencies
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Certain Assets and Liabilities | The firm did not test the completeness of certain liabilities. (AS 2301.08) Financial statement audit only | AS 2301.8 | |
| 2 | Certain Assets and Liabilities | The firm did not test the fair value of certain assets. (AS 2502.15) Financial statement audit only | AS 2502.15 | |
| 3 | Certain Assets and Liabilities | The firm did not evaluate an assumption in determining the fair value of certain other accounts. (AS 2502.26 and .28) Financial statement audit only | AS 2502.26; AS 2502.28 |