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KPMG Bedrijfsrevisoren BV / KPMG Réviseurs d’Entreprises SRL
Belgium · KPMG International Cooperative · Triennially Inspected
- Inspection year
- 2021
- Report date
- 22-Dec-2022
- PCAOB release
- 104-2023-038
- Audits reviewed
- 3
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 33%
- Part I.A deficiencies
- 2
- Part I.B deficiencies
- 1
- Report
- View PDF ↗
Deficiencies (2)
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 | Revenue | The firm did not perform sufficient procedures to evaluate whether the issuer recognized revenue in conformity with certain aspects of International Financial Reporting Standard 15 Revenue from Contracts with Customers because the firm did not consider certain inputs that would have affected the recognition of revenue for certain sales transactions selected for testing. (AS 2810.30) Financial statement audit only | AS 2810.30 | |
| 2 | Revenue | The firm did not perform any substantive procedures to test certain other sales transactions. (AS 2301.08) Financial statement audit only | AS 2301.8 |