- Inspection year
- 2022
- Report date
- 20-Apr-2023
- PCAOB release
- 104-2023-060
- Audits reviewed
- 1
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 100%
- Part I.A deficiencies
- 2
- Part I.B deficiencies
- 5
- 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 and Related Accounts | The firm's internal inspection program inspected this audit and reviewed this area but did not identify the deficiencies below. The firm did not perform any substantive procedures to evaluate the reliability of information obtained from external sources that it used to test certain revenue and related accounts. (AS 1105.04 and .06) Financial statement audit only | AS 1105.4; AS 1105.6 | |
| 2 | Revenue and Related Accounts | The firm's internal inspection program inspected this audit and reviewed this area but did not identify the deficiencies below. The firm did not perform any procedures to test or test any controls over the accuracy and completeness of a report it used to test certain other revenue and related accounts. (AS 1105.10) Financial statement audit only | AS 1105.10 |