- Inspection year
- 2021
- Report date
- 07-Nov-2022
- PCAOB release
- 104-2023-016a
- 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
- 5
- 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 | Revenue | The issuer recognized revenue from contracts based on certain inputs. The firm did not perform any procedures to test the specific inputs used by the issuer in recognizing revenue. (AS 2301.08) Financial statement audit only | AS 2301.8 |