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PricewaterhouseCoopers
Ghana · PricewaterhouseCoopers International Limited · Triennially Inspected
- Inspection year
- 2022
- Report date
- 07-Jun-2023
- PCAOB release
- 104-2023-099
- Audits reviewed
- 2
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 50%
- Part I.A deficiencies
- 1
- Part I.B deficiencies
- —
- 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 | Long-Lived Assets | As instructed by the principal auditor the firm selected for testing a control that consisted of the review of a list of physical assets that were verified for existence. The firm did not evaluate the review procedures that the control owner performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) ICFR audit only | AS 2201.42; AS 2201.44 |