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PricewaterhouseCoopers Accountants N.V.
Netherlands · PricewaterhouseCoopers International Limited · Triennially Inspected
- Inspection year
- 2021
- Report date
- 07-Nov-2022
- PCAOB release
- 104-2023-015
- Audits reviewed
- 3
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 33%
- Part I.A deficiencies
- 1
- Part I.B deficiencies
- 1
- 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 | Goodwill and Intangible Assets | During the year under audit the issuer identified certain impairment indicators and evaluated goodwill and intangible assets for impairment. The firm did not test any controls over management's periodic evaluation of goodwill and intangible assets for impairment when there were indicators of impairment present. (AS 2201.42 and .44) ICFR audit only | AS 2201.42; AS 2201.44 |