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Deloitte Anjin LLC
South Korea · Deloitte Touche Tohmatsu Limited · Triennially Inspected
- Inspection year
- 2022
- Report date
- 01-Aug-2023
- PCAOB release
- 104-2023-129
- 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
- —
- 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 | Revenue | The issuer offered various forms of sales incentives to customers that were recorded as deductions from revenue. The firm selected for testing a control that consisted of the issuer's review and approval of the allocated sales incentives. The firm did not evaluate the specific review procedures that the control owner performed to assess the accuracy of the calculated sales incentives. (AS 2201.42 and .44) ICFR audit only | AS 2201.42; AS 2201.44 |