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EY Servicios Profesionales de Auditoría y Asesorías Limitada
Chile · Ernst & Young Global Limited · Triennially Inspected
- Inspection year
- 2022
- Report date
- 27-Mar-2023
- PCAOB release
- 104-2023-046
- 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 | Unbilled Receivables | The firm did not identify and test any controls over the existence and valuation of unbilled receivables. (AS 2201.39) Both financial statement and ICFR audits | AS 2201.39 | |
| 2 | Unbilled Receivables | The firm did not perform any substantive procedures to test the existence and valuation of unbilled receivables. (AS 2301.08) Both financial statement and ICFR audits | AS 2301.8 |