- Inspection year
- 2021
- Report date
- 01-Dec-2022
- PCAOB release
- 104-2023-025
- 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
- 2
- 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 | Inventory | The issuer's systems calculate inventory cost using various inputs. The firm did not perform any substantive procedures to test the inventory cost calculations. (AS 2301.08) Financial statement audit only | AS 2301.8 |